Mauritius

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 146 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

16 taxes at rates of 0, 15

domestic, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• MU-VAT3 — 28 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• the last day 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

Mauritius has no Peppol profile, no published structured-invoice standard and no ISO 6523 scheme a party is addressed by, so `profile`, `party_scheme` and `vat_scheme` are null and `obligation` is `none`: what Mauritius has instead is a real-time fiscalisation (clearance) system, which the vocabulary of this field does not describe. Value Added Tax Act, s. 20A(1) — the Director-General sets up an e-invoicing system through which a business registers every invoice, debit note and credit note and issues fiscal invoices to its customers; s. 20A(2) — a person who carries on a business activity of a prescribed category, or who is notified in writing by the Director-General, acquires the equipment and software and issues fiscal invoices from the date the Director-General fixes, whether or not it is a taxable person (s. 20A(3)); ss. 20B and 20C — a penalty of Rs 10,000 per month, capped at Rs 200,000, for failing to issue fiscal invoices, and up to Rs 50,000 for tampering. The Value Added Tax (E-invoicing) Regulations 2023 (Government Notice No. 132 of 2023, in force 2 October 2023) require an Electronic Billing System to send each transaction to the Invoice Fiscalisation Platform and to print on the fiscal invoice the Invoice Registration Number and the QR code the platform returns. The Authority's roll-out table lists limited companies above Rs 100 million of annual turnover from 15 May 2024, and the other taxpayers above Rs 100 million from 1 August 2025, above Rs 80 million from 30 June 2026 and above Rs 40 million from 1 September 2026, each marked as launched. Ekwo does not call the platform and issues no Invoice Registration Number: a company in scope fiscalises through a certified Electronic Billing System, and the gap is recorded in docs/international.md and in the README of this pack.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

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.

• MU-IFRS-SFP — 32 lines
• MU-IFRS-IS — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

9 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-09

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.2.0 — published 2026-10-23

en, fr

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.

What it was built from

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