Country pack
communityMauritanie
Ekwo is free, open source accounting software. Its Mauritania pack carries the chart of accounts (Plan comptable national — plan comptable général (classes 1 à 8), 229 accounts), 2 tax rates in MRU, the periodic return (Déclaration mensuelle de la taxe sur la valeur ajoutée, 11 boxes), and the financial statements (Bilan, Tableau des résultats de l'exercice). Last checked on 2026-10-22 against 3 texts of law and official sources.
- Country code
MR- Currency
MRU- Pack version
0.2.0- Last checked
- 2026-10-22
What the pack carries
- Charts of accountsWhat a company installs, and who each chart is published for.
default(default) — 229 accounts, for companies
- TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
- 7 taxes at rates of 0, 16
domestic,exempt,export,import - Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
MR-TVA— 11 boxes, filed month
- When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
- day 15 of the month after the period
- The file it is deposited asThe brick of packages/formats that writes it, where one exists.
- filed by hand on the administration’s portal
- Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
- no profile — no obligation in law
Le Code général des impôts (art. L.21) fixe les mentions de la facture sans prévoir de facture électronique structurée ni de réseau d'échange ; l'art. L.16-2 n'exige que des logiciels de comptabilité agréés par l'administration fiscale. Aucun profil de facturation électronique n'a été lu ; `obligation` reste `none` et le reste du bloc vide.
- Where the tax balance landsThe accounts a filed declaration settles to, by role.
- payable
4355 - receivable
4356
- payable
- Bank statementsThe formats this country’s banks send, and whether anything here reads them.
- no format named
- Payment filesThe formats the country’s banks accept for an outgoing payment.
- no format named
- Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
MR-PCN-BILAN— 34 linesMR-PCN-RESULTATS— 22 lines
- Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
communityno named reviewer3 sources cited- Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
- 2026-10-22
- Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.2.0— published 2026-10-23fr
Free, and operated
Where the open core stops.
The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.
MR-TVAdeclarationFree, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 4355. The deposit number and the administration’s own words come back into your own database.
OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.
What it was built from
3 sources — the law this pack was read against
- Code général des impôts — édition de janvier 2023, issue de la loi n° 2019-018 du 29 avril 2019 portant Code général des impôts et mise à jour jusqu'à la loi n° 2022-01 du 13 janvier 2022 portant loi de finances pour 2022 : art. 209 à 215 (champ d'application, assujettis, seuil de 3 000 000 MRU, exonérations), art. 221 (représentant), art. 222 à 226 (base d'imposition), art. 227 à 229 (fait générateur, exigibilité), art. 230 (taux de 16 % et taux zéro), art. 231 à 236 (déductions), art. 244 à 248 (crédit de taxe), art. 249 à 254 (déclaration mensuelle au plus tard le 15 du mois suivant), art. L.15 à L.19 (comptabilité) et L.21 (facture)
Direction générale des Impôts — Ministère des Finances de la République islamique de Mauritanie · law · read 2026-10-22
- Ordonnance n° 82-180 du 24 décembre 1982 portant institution d'un Plan comptable national, avec le Plan comptable général annexé (liste des comptes des classes 1 à 8, modèles de bilan et de tableau des résultats), Journal officiel de la République islamique de Mauritanie, numéro spécial 586 du 2 mars 1983
Journal officiel de la République islamique de Mauritanie — Ministère des Finances · standard · read 2026-10-22
- Direction générale des Impôts de Mauritanie — site de l'administration fiscale (actualités, textes, services aux contribuables)
Direction générale des Impôts · portal · read 2026-10-22
Partners
Join the Ekwo partners in Mauritanie
Accounting firms, consultants and digital experts are joining now. Listing is free.
Your company in Mauritanie, on Ekwo.
Create an Ekwo Cloud account and start today, or run Ekwo OS on your own project in one command.