Common Reporting Standard – Mauritius

CRS reporting in Mauritius requires Reporting Financial Institutions to submit reportable account and controlling person information in the OECD CRS XML format, aligned to Mauritius-specific submission and validation requirements.

Competent Authority

Mauritius Revenue Authority (MRA)

Submission Method

Electronic submission via the Mauritius Revenue Authority’s AEOI/CRS online reporting channels (upload of CRS XML files).

Reporting Format / Schema

OECD CRS XML (CRS schema v.2) - Single XML

Deadlines & Timelines

- CRS deadline: typically 31/07
- Reporting is submitted annually for the relevant reporting year.
- Submissions should be completed by the applicable CRS deadline, with corrections submitted as needed after initial filing.
- Late submissions or repeated errors may trigger follow-up actions by the competent authority.

Common Pitfalls

  • TIN quality issues

    Missing, invalid, or incorrectly formatted TINs for account holders or controlling persons can cause validation failures or remediation requests.

  • FI / NFE classification errors

    Misclassifying entities (FI vs Non-FI, Passive NFE vs Active NFE) results in incomplete controlling person reporting and incorrect account treatment.

  • Controlling person data gaps (layered structures)

    In multi-entity structures, missing controlling person data (residence, DOB, address, TIN) frequently triggers corrections and rework.

  • Residence/jurisdiction and country code mismatches

    Inconsistent tax residence information or incorrect ISO country codes can fail business-rule validation and require resubmission.

  • XML schema and business-rule validation failures

    Files may pass schema checks but fail business rules (invalid codes, missing mandatory elements, inconsistent balances/currencies), leading to rejection or correction cycles.

  • Duplicate reporting and correction handling

    Re-submitting previously reported accounts without correct correction logic can create duplicates and complicate reconciliation.

How REGREP supports this

REGREP supports CRS reporting for Mauritius by structuring CRS data inputs, applying validation checks to improve data quality, generating OECD CRS XML outputs aligned to jurisdictional requirements, and supporting controlled corrections and resubmissions with audit-friendly traceability.

Last Reviewed: 2026-02-01

This page provides high-level regulatory reporting information for operational and technical context only and does not constitute legal, tax, or compliance advice.