Commercial
SME Tax Compliance Mauritius: 2026 Checklist
A 12-point tax compliance checklist for small and medium Mauritius businesses
Tax compliance in Mauritius is complex. Here is a 12-point checklist for SMEs.
VAT
- Registered for VAT (turnover > MUR 6M)
- Charging VAT correctly on all sales
- Filing quarterly VAT returns on time
E-invoicing
- Using an MRA-approved EBS
- All invoices are fiscalised
- Transaction report is run monthly
Payroll
- NPS, NSF, PAYE, CSG calculated correctly
- Payslips generated and delivered
- Bank files uploaded on time
Other
- Corporate tax filed annually
- Records kept for 5 years
- MRA correspondence responded to within deadlines