Mauritius

Financial Institutions in Mauritius submit reports for FATCA and CRS via Mauritius Revenue Authority e-services.


Reporting deadline

31 July following the reporting year for both FATCA and CRS

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FATCA

Financial Institutions in Mauritius are required to submit FATCA reportable information via MRA e-Services by uploading an XML file prepared using the standard FATCA_OECD v2.0 schema. Financial Institutions first need to register for FATCA reporting at MRA to obtain a username and password to file FATCA reports. Financial Institutions will need a Tax Account Number (TAN) and Global Intermediary Identification Number (GIIN) to register.

A separate XML file is required for each Reporting Financial Institution (i.e. it is not permitted to combine multiple Financial Institutions in a single submission), as confirmed by FAQ 2.18.

FATCA Guidance notes and links to relevant law can be found on the FATCA page of the MRA website


Nil returns

A Nil return is required to be submitted where a Financial Institution has no US reportable accounts according to FAQ 2.13.


CRS

Financial Institutions in Mauritius are required to submit CRS reportable information via MRA e-Services by uploading an XML file prepared using the standard CRS_OECD version 2.0 schema. A single XML file should be uploaded for each Financial Institution, containing details of all reportable accounts for that Financial Institution.

Financial Institutions are first required to Register for CRS Reporting to obtain a username and password in order to upload reports.

Guidance notes and links to relevant law can be found on the CRS page of the MRA website.


Nil returns

Financial Institutions are not required to file nil returns for CRS, however a notification is required through the MRA portal where the Financial Institution does not maintain any reportable accounts.


CRS reportable jurisdictions

The Mauritius Revenue Authority have published a List of Reportable Jurisdictions for CRS in respect of the 2021 reporting period.