Simplified Record Keeping - Mauritius Revenue Authority

Simplified Record Keeping Facility for VAT-Registered Persons

The Mauritius Revenue Authority (MRA) wishes to inform SMEs that in its ongoing endeavours to improve ease of doing business especially for VAT purposes, a Simplified Record Keeping Facility has been made available, free of charge, to enable them in maintaining electronic records of their business transactions.

The facility enables VAT-registered SMEs to:

record sales, purchases and any other business expenses;
classify transactions as standard-rated, zero-rated or exempt;
carry out the VAT computation for a quarter;
view quarterly and annual summaries of records through a dashboard.

Click here to access the Simplified Record Keeping Facility

Additional Information

Eligibility criteria

This facility is available only to VAT-registered SMEs having an obligation to submit quarterly VAT returns and having an annual turnover not exceeding Rs 6 Million.

This facility is voluntary and intended to support SMEs in adopting a more efficient and modern record-keeping practice.

Procedures for using this facility

After logging into the facility by using their National Identity Card Number (NIC), Tax Account Number (TAN) or Business Registration Number (BRN) and password, any person using the facility for the first time will be prompted to select a business category.

Type of Business Categories

Category	Description
A	Refers to retail businesses where the sales consist exclusively of taxable supplies; the supplies are of low value; issuing a VAT invoice is not practical for each supply; Examples: Fast-food outlets (cooked foods, juices, etc.), fancy jewellery, apparels, bars.
B	Refers to retail businesses providing goods and/or services where the sales consist exclusively of taxable supplies; the supplies are not low value supplies and it is practical to issue a VAT invoice for each supply; a receipt/invoice is obtained for each purchase; Examples: Electricians, plumbers, restaurants, carpenters, small workshops, etc.
C	Refers to businesses providing goods and/or services where the sales consist exclusively of taxable supplies; the supplies are a combination of low value supplies for which it is not practical to issue a VAT invoice for each supply and relatively higher-value supplies for which it is practical to issue a VAT invoice for each supply; a receipt/invoice is obtained for each purchase. Examples: a small restaurant providing dine-in facility for which a VAT invoice is issued and also selling over-the-counter sandwich or pain kebab for which no VAT invoice is issued. a hardware shop selling electrical appliances (electric fans, and also AAA batteries, electric bulbs, sockets, wall plugs, etc)
D	Refers to retail businesses providing goods and/or services where the sales consist of exempt and taxable supplies (taxable supplies may include zero-rated supplies); the supplies are a combination of low value supplies for which it is not practical to issue a VAT invoice for each supply and relatively higher-value supplies for which it is practical to issue a VAT invoice for each supply; receipt/invoice is obtained for each purchase Examples: A minimarket/retail shop selling: Exempt supplies such as basic unprocessed foodstuffs e.g wheat, cereal flours; Zero-rated supplies such as rice, bread, edible oils etc Standard-rated supplies such as soft drinks or snacks

Following the successful selection of the business category, VAT-registered persons can start recording their business transactions as follows:

Choose the relevant year and quarter;
Enter manually or upload the records for sales, purchases and other business expenses;
Verify accuracy of all figures for sales and purchases/expenses and review the resulting Net VAT summary and;
Finalise the quarter once the review is complete.

Note:

Any change to the business category can be done under the “User Profile” option in the facility.
The records for a quarter remain modifiable for as long as that quarter has not been finalised. Once a quarter has been finalized its records can no longer be amended. The records can only be finalized after the end of that quarter.

Template for CSV / Excel files

CSV Template	Excel Template
Sales Template Category A, B and C Category D Purchases and Expenses Template	Sales Template Category A, B and C Category D Purchases and Expenses Template

Specifications for templates

Important information

The MRA wishes to inform VAT-registered persons that this facility is only for record keeping purposes. They should still submit their VAT returns in accordance with Section 22 of the VAT Act.
The VAT-registered person is responsible for:
the accuracy and correct VAT treatment of each business transaction; and
ensuring that input VAT is being claimed as per the provisions of Section 21 of the VAT Act.
The VAT-registered person should reconcile the figures with their records before filing their VAT returns for a taxable quarter.

General information before using the application

VAT registered persons using this facility are recommended to use a recent version of Google Chrome or Mozilla Firefox as their browser to file their records.
Please ensure that the information in your User Profile is correct since same will be used by MRA to communicate with you.

Support services

Any VAT-registered person who is not able to use this facility is requested to send an email to This email address is being protected from spambots. You need JavaScript enabled to view it.. MRA Help Desk service is also available on 207 6000 during office hours from 08:45 to 16:30 on working days to assist them.