Mauritania imposes a tax on Google, Meta, and major digital companies

NouakchottThe Mauritanian government approved, within the draft amended budget law for the year 2026, a new tax targeting major international digital companies, includingGoogleAnddeadThe owner of the Facebook, WhatsApp and Instagram platforms, in a move aimed at subjecting digital services to value-added tax.

He referred the draft law to Parliament after the government approved it, in preparation for discussion and voting on it before the end of the current parliamentary session.

The government justified this measure by the rapid expansion of digital services, such as online advertising, cloud computing, software provision, digital mediation, content broadcasting, and artificial intelligence services, considering that part of these activities remained outside the tax base because they were provided by non-resident companies in Mauritania.

According to the government, the amendment aims to clarify the legal framework for subjecting these services to value-added tax, while expanding the scope of the covered operations to include various digital services that are consumed within the country.

The project also adopts criteria to determine the location of service consumption, including the beneficiary’s place of residence, billing address, method of payment, Internet Protocol (IP) address, and Mauritanian phone number, in line with international practices based on imposing tax at the location of actual service consumption.

The project also stipulates that non-resident digital companies are obligated to register with the tax administration through a simplified electronic system, with different mechanisms being adopted depending on whether the service is provided to a taxable institution or to an end consumer.

The Mauritanian Parliament is expected to decide on the amended draft budget before the conclusion of its legislative session at the end of this July.

Source:“My press”

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