Expense management module › Global expense management › Mauritania
Last updated : 11.05.2026
Expense rules in Mauritania.
Mauritania applies VAT at 16%. Country between Maghreb and West Africa, MRU currency.
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1Expense rules & reclaimable VAT
VAT 16% single rate.
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Meals | 16% | Deductible | Invoice + NIF |
| Lodging | 16% | Deductible | NIF |
| Alcohol | 16% | Limited | Excluded |
| Fuel | 16% | Deductible | Invoice |
| Transport | 16% | Deductible | Taxi |
| Gifts | 16% | Non-deductible | Cap |
Receipt
Standardized invoice
NIF mandatory
SourcesMauritania Tax Authority
2Mileage allowance
Actual.
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | – | Fuel | Receipt |
| Company car | – | Card | – |
| Taxi | – | 100% receipt | Receipt |
Tracking
Logbook
Date, distance
SourcesMauritania Tax Authority
3Per diem and travel allowances
Company policy.
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Nouakchott | MRU 400 | MRU 1 500 | MRU 2 800 |
| Nouadhibou | MRU 350 | MRU 1 300 | MRU 2 400 |
| Rosso | MRU 280 | MRU 1 000 | MRU 1 800 |
| Other | MRU 250 | MRU 850 | MRU 1 500 |
Conversion
~1 EUR = 42 MRU
Variable
SourcesMauritania Tax Authority
4Foreign VAT recovery
Residents only.
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| Resident | Credit | Monthly | Return |
| Non-resident | None | – | Final cost |
| Mining/Oil | Conventions | Per contract | Regime |
Limitations
4 years
Keep
SourcesMauritania Tax Authority
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