Frequently Asked Questions

Business Set Up

How do I establish a branch of my foreign company in Mauritius?

A foreign company must register a branch within one month of establishing a place of business in Mauritius. The following documents need to be submitted to the Registrar of Companies:

  • A notice of reservation of name issued by the Registrar
  • An authenticated copy of the Certificate of Incorporation  or document of similar effect
  • An authenticated copy of its constitution or memo and articles
  • A list of directors containing full names, residential address, and occupation
  • A memorandum of appointment or power of attorney executed by the foreign company
  • Appointment of two local authorised agents to the branch, who shall indicate their consent in writing
  • A notice of its registered office in Mauritius

Any changes to the above should be notified to the Registrar within one month of the change.

Milton Parker can assist foreign companies with the statutory documents needed to establish a  branch in Mauritius.

How do I incorporate a company?

The first step is to find out that the name you wish to use is available. To reserve the name you want to use you need to complete Form 11 - “Application for Reservation of a Company Name”, and lodge it with the Registrar of Companies. The registrar will issue a ‘notice of reservation of name’.
When you are incorporating your company you are required to submit the following documents to the Registrar of Companies:

  • Form 1 - An application for incorporation of a company
  • A notice of reservation of name issued by the Registrar
  • Form 7 - the consent of every director (minimum one required) of the proposed company
  • Form 8 - (if applicable) – the consent of every secretary of the proposed company
  • Other documents to be submitted: where the proposed company has a constitution, a certified copy of the constitution by a law practitioner must be submitted

Local companies are incorporated within 24 hours of submission of their application.
Certificates of incorporation for category 1 and category Global Business Companies are delivered the same day, pending approval from Financial Services Commission.

Milton Parker have the expertise and experience to support you in the procedures for incorporating your company.

TAX and VAT

How do I register as an employer?

Within 14 days of becoming an employer you should register with the Director General by completing and submitting a PAYE Employer Registration Form (ERF). Once you have been registered, the Director-General will provide you with:

  • A PAYE Employer Registration Number (ERN)
  • PAYE Employee Declaration Forms (EDF) to be completed and submitted to you by your employees
  • PAYE Remittance Vouchers to be filled in and forwarded with your remittance every month

How does the VAT System operate?

When a person is in business, when the turnover of their taxable supplies exceeds a prescribed limit, they become a taxable person and are required to register for VAT. Once registered, they must charge VAT on all taxable supplies made to customers, known as an output tax. Correspondingly, the VAT registered person will pay VAT on the taxable goods and services supplied to them by VAT registered suppliers, known as an input tax.

Every quarter, or every month if the annual turnover of taxable supplies is in excess of 10 million MUR, the VAT registered person completes a VAT return in which the input tax allowable is subtracted from the output tax and pays the balance to the MRA. If the input tax exceeds the output tax, the surplus may be carried forward as a credit to their next return or may be reimbursed in certain circumstances.

Milton Parker are experts in VAT and can assist with VAT registration, and completion of quarterly or monthly returns.

What are the due dates for annual tax returns?

Every company, whether or not it pays taxes, is required to file its annual return no later than six months from the end of the month in which its accounting year ends. However, if a company's accounting year ends on 30 June, the due date for submission of return and the payment of tax is 2 days, excluding Saturdays and public holidays, before the end of December.

Companies have the option of filing returns and paying tax electronically to the MRA using the Mauritius Network Services (MNS) system.

Milton Parker will remind you of deadlines and can assist you with paper and electronic filing of returns and payments.

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