Global Daily Tax News, Mauritania Requires VAT On Cross-Border Electronic Services, (Aug 13, 2026)

African country Mauritania has amended legislation governing VAT to provide for the collection of tax on cross-border supplies of electronic services.

The recently enacted Amending Finance Bill 2026 provides for the addition of the following services to the scope of VAT, through the addition of new paragraph (q) to Article 210 of the Tax Code:

• Online advertising services;

• Cloud computing services, including data hosting and storage;

• The digital provision of software and applications (software as a service);

• Intermediation services provided electronically, including through digital platforms or marketplaces, where such services are provided for consideration in the form of a commission or other remuneration;

• Streaming services for audio, video, or multimedia content;

• Artificial intelligence, automated assistance, content generation, or data analytics services; and

• Automated services provided via the internet or through any electronic network.