Uncategorised - Mauritius Revenue Authority

Filing of Returns / Payment of Tax

Individual Tax Returns

Complaint

Statement of Virtual Assets Transactions (SVT)

Income Year Ended 30 June 2026

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:

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
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

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

Deadline for e-filing of SVT

The deadline for submission is 17 August 2026.

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

Certificate of Origin Formats

For Preferential Import - Preferential treatment will be granted only upon submission, to MRA Customs Department, of a valid Certificates of Origin, in accordance with trade agreements and Customs laws and regulations. The below - listed Certificates of Origin formats are being provided for reference only and may vary in colour presentation, depending on provisions of the relevant chapters on Rules of Origin of the trade agreements.

For Preferential Export - No person other than the Director General shall issue a Certificate of Origin in respect of any export to any State, which is party to the concerned trade agreement.

A Certificate of Origin is valid only if duly authenticated (official stamp and/or* official’s signature) by the competent authority of the exporting Party (validity period for submission to customs authorities applicable). Other authentication means (QR Code, website address interalia) may apply when a Certificate of Origin is electronically issued.

*depending on the relevant trade agreement

Any person who prepares or present a Certificate of Origin that is not genuine, shall commit an offence and shall be dealt with in accordance with Customs laws. The Customs laws and regulations can be accessed on the page Legislations.

Specimen

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