Соответствие и отчётность на Маврикии
Соблюдение всех нормативных требований FSC и MRA.
Maintaining full regulatory compliance is a critical obligation for every entity incorporated or licensed in Mauritius. The compliance landscape encompasses filings with multiple authorities — the Financial Services Commission (FSC), the Mauritius Revenue Authority (MRA), the Registrar of Companies, and the Financial Intelligence Unit (FIU) — each with its own deadlines, formats, and consequences for non-compliance. Our compliance team manages all filing obligations on your behalf, covering annual returns and financial statement filings, corporate income tax and VAT returns, Common Reporting Standard (CRS) and FATCA reporting, beneficial ownership register filings, AML/CFT ongoing due diligence, and any ad hoc regulatory notifications required by the FSC under the Financial Services Act 2007 or the Securities Act 2005.
Failure to meet compliance obligations can result in financial penalties, suspension or revocation of licences, loss of good standing with the Registrar, and reputational damage with banks and counterparties. Our proactive compliance calendar management approach ensures that deadlines are never missed. For newly incorporated entities, we conduct a compliance onboarding assessment to identify all applicable obligations and establish a comprehensive calendar.
For existing entities, we conduct a gap analysis to identify any overdue filings or compliance weaknesses and bring the entity's compliance position fully up to date. We also advise on changes in compliance requirements arising from amendments to Mauritius legislation, new FSC guidance, and evolving international standards including OECD BEPS and the EU's Code of Conduct.
Key Features of Compliance & Reporting in Mauritius
FSC Annual and Quarterly Filings
We prepare and submit all required filings with the Financial Services Commission for GBCs, licensed funds, and other FSC-licensed entities, including annual renewal applications, quarterly regulatory returns, and ad hoc notifications required under the Financial Services Act 2007.
Registrar of Companies Annual Returns
We prepare and file annual returns with the Registrar of Companies, ensuring details of directors, shareholders, registered office, and financial statements are correctly updated and filed within the statutory deadline.
MRA Tax Returns and VAT Filings
We prepare and file corporate income tax returns, Advance Payment Tax instalments, VAT returns, and employee tax filings with the Mauritius Revenue Authority in accordance with the Income Tax Act 1995 and the Value Added Tax Act 1998.
CRS Reporting
We prepare and file Common Reporting Standard (CRS) reports with the MRA for Mauritius financial institutions and reporting entities, identifying reportable accounts and persons, applying the OECD Common Reporting Standard, and submitting annual reports within prescribed deadlines.
FATCA Compliance
We prepare FATCA reports for entities with US reportable accounts, identify US persons in the entity's investor or account holder base, and file IRS Form 8966 or equivalent reports through the MRA as required under Mauritius's FATCA Intergovernmental Agreement.
Beneficial Ownership Register
We maintain and update the beneficial ownership register in accordance with the Companies Act 2001 and FSC regulations, ensuring that all ultimate beneficial owners are correctly identified and that changes are reported to the relevant authorities promptly.
AML/CFT Ongoing Due Diligence
We conduct ongoing customer due diligence, update KYC records annually, perform transaction monitoring, identify and report suspicious transactions to the Financial Intelligence Unit where required, and maintain AML/CFT compliance in accordance with the Financial Intelligence and Anti-Money Laundering Act.
Compliance Calendar Management
We maintain a comprehensive compliance calendar for each client entity, tracking all regulatory deadlines across all applicable authorities. We provide advance notice of upcoming deadlines and ensure all filings are prepared and submitted on time.
Compliance Audit and Gap Analysis
We conduct periodic compliance audits to identify gaps, overdue filings, or areas of weakness. We prepare a gap analysis report with prioritised remediation steps and implement all required actions to restore full compliance.
Regulatory Change Monitoring
We monitor changes in Mauritius regulatory requirements — new FSC circulars, MRA guidance, legislative amendments — and promptly advise clients on any impact on their compliance obligations and any action required to maintain compliance.
How to Meet Compliance Requirements in Mauritius
Compliance Onboarding Assessment
We review the entity's type, licence, activities, and ownership structure to identify all applicable regulatory filing obligations across the FSC, MRA, Registrar of Companies, and FIU. We prepare a comprehensive compliance obligations matrix.
Compliance Calendar Setup
We establish a compliance calendar covering all identified filing deadlines for the current and following year. We allocate responsibility for each filing and set internal preparation deadlines to ensure timely submission.
Gap Analysis and Remediation
For existing entities, we conduct a gap analysis to identify any overdue filings, expired KYC, or compliance weaknesses. We prepare a remediation plan, prioritise critical items, and implement all required actions.
Document and Data Collection
We collect all information and documents required for each filing — financial statements, beneficial ownership details, tax computations, CRS reportable account data — within our preparation timeline.
Filing Preparation and Review
We prepare all required filings, apply internal quality controls, and review for accuracy and completeness before submission. Tax returns are reviewed by a qualified tax professional before filing.
Submission and Acknowledgement
We submit all filings to the relevant authority within the statutory deadline and obtain acknowledgement or confirmation of receipt. We maintain a filing log for all submissions as evidence of timely compliance.
Regulatory Query Management
If any authority raises a query or requests additional information following a filing, we respond promptly with accurate and complete information, managing the interaction to resolution.
Annual Compliance Review
At year-end, we conduct an annual review of the entity's compliance status, updating the compliance calendar for the new year, refreshing KYC records, and confirming that all ongoing compliance procedures remain appropriate for the entity's current activities.
Requirements for Compliance & Reporting in Mauritius
- Entity registration documents and current licence details (FSC, Registrar of Companies)
- Up-to-date corporate records including register of directors and shareholders
- Latest audited or management financial statements
- Details of all beneficial owners and controlling persons with current KYC
- Records of all financial accounts held by the entity (for CRS/FATCA assessment)
- Details of US persons in the investor or account holder base (for FATCA)
- AML/KYC files for all clients, investors, and counterparties
- Details of any previous compliance issues, overdue filings, or regulatory correspondence
- Entity's tax file number and MRA registration details
- Details of the entity's financial year-end and audit arrangements
Estimated Costs of Compliance & Reporting in Mauritius
| Позиция | Ориентировочный диапазон |
|---|---|
| Annual compliance management retainer (GBC) | USD 2,000 – 5,000 |
| FSC annual return filing | USD 400 – 1,000 |
| Registrar of Companies annual return | USD 200 – 500 |
| CRS / FATCA report preparation and filing | USD 500 – 2,000 |
| Beneficial ownership register maintenance (annual) | USD 300 – 600 |
| Compliance gap analysis and remediation | USD 1,000 – 3,000 |
Frequently Asked Questions About Соответствие и отчётность на Маврикии
What happens if a filing is late?
Late filings can result in financial penalties from the FSC, MRA, or Registrar of Companies. In serious cases, an entity's licence may be suspended or revoked. Late tax filings attract penalties and interest under the Income Tax Act 1995. Persistent non-compliance can lead to the entity being struck off the register. We maintain strict compliance calendars to ensure all deadlines are met without exception.
What is CRS reporting?
The Common Reporting Standard (CRS) is the OECD's global standard for the automatic exchange of financial account information between tax authorities. Mauritius financial institutions and certain entities are required to identify and report information about financial accounts held by tax residents of participating CRS jurisdictions to the MRA, which exchanges this information with the relevant foreign tax authorities annually.
Does your AML compliance service cover all requirements?
Yes. We maintain AML/CFT policies and procedures compliant with the Financial Intelligence and Anti-Money Laundering Act and FSC AML/CFT guidelines. We conduct ongoing customer due diligence, update KYC files annually, conduct transaction monitoring, and file suspicious transaction reports with the FIU where required. We also provide AML training and policy updates as legislation and guidance evolve.
Who needs to report under FATCA?
FATCA applies to Mauritius financial institutions and entities that maintain financial accounts for US persons. Under Mauritius's Intergovernmental Agreement with the US, qualifying Mauritius entities must identify US account holders and report their account information annually. We assess each entity's FATCA reporting obligations and manage the reporting process.
What are beneficial ownership filing requirements?
Under the Companies Act 2001 and FSC regulations, Mauritius entities must maintain an accurate register of beneficial owners — individuals who ultimately own or control 20% or more of the entity — and report this information to the relevant authority. Changes in beneficial ownership must be reported promptly. We maintain and update beneficial ownership registers as part of our compliance service.
Can you take over compliance management from another provider?
Yes. We regularly take over compliance management from other management companies or in-house compliance teams. We begin with a comprehensive review of the entity's compliance history and current obligations, conduct a gap analysis, remediate any overdue items, and establish a going-forward compliance calendar. We manage the entire transition to ensure continuity.
How do you stay current with regulatory changes?
We have a dedicated regulatory monitoring function that tracks FSC circulars, MRA guidance, legislative amendments, and international developments including OECD and EU standards. We assess the impact on client entities and communicate required actions promptly. Significant regulatory changes are communicated to all affected clients with an explanation of the practical impact and required steps.
Are there specific compliance requirements for GBCs compared to other entities?
Yes. GBCs have more extensive compliance requirements than other entity types, reflecting their FSC licensing status. Requirements include quarterly and annual FSC filings, substance evidence files, annual audited accounts filed with the FSC, ongoing AML/KYC compliance, CRS/FATCA reporting where applicable, and compliance with the FSC's AML/CFT guidelines for management companies. We manage all GBC-specific requirements as part of our comprehensive compliance service.