Statement of Virtual Assets Transactions (SVT)
Income Year Ended 30 June 2025
Subject to Section 123D(3A) of the Income Tax Act, every Virtual Asset Service Provider (VASP) and Issuer of Initial Token Offerings under the Virtual Asset and Initial Token Offering Services Act 2021 shall furnish to the Director-General, on or before 15 August in every year, a statement of virtual asset transactions effected by:
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an individual, société or succession that has made a transaction exceeding Rs 250,000 or transactions exceeding Rs 2 million in the aggregate in the preceding income year; or
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a person other than an individual, société or succession (e.g. a company or trust), who has made a transaction exceeding Rs 500,000 or transactions exceeding Rs 4 million in the aggregate in the preceding income year.
Where the threshold is met, all virtual asset transactions related to that account holder during the year must be reported.
A Statement of Virtual Assets Transactions (SVT) must be submitted electronically, in such form and manner as determined by the Director-General, and shall include the following information:
- Identification Details: Type of account holder, full name, identification number (NIC, BRN, Passport), nationality, and residency status
- Account Details: Joint account indicator
- Transaction Summary: Virtual asset category and name, transaction type and direction, number of transactions, total value (in MUR), and total asset volume
Remarks
The reporting obligation does not apply to:
- an individual who is a non-resident;
- an entity that holds a Global Business Licence issued by the Financial Services Commission; and
- a public listed company, its subsidiaries and associates.
The statement must be submitted electronically through the MRA e-filing platform as per the prescribed specifications.
Prerequisites
Click here to file your SVT (Coming Soon)
General information for Electronic Filing
E-Filing of SVT
The SVT should be in the following file format:
Click on the links below to obtain the specifications, templates and step-by-step guide.
Click here to file your SVT (Coming Soon)
Deadline for e-filing of SVT
The deadline for submission is 15 August 2025.
Support services
MRA Tax Risk Management Unit on 207 6049 is available during office hours from 08 45 to 16 30 on working days to assist taxpayers to file their Financial Statements or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it. for additional information, clarification or assistance you may require