Annual Return with the Registrar of Companies (Mauritius)
How and when to file the annual return of a Mauritian company with the CBRD, what documents are required, and the penalties for late filing.
Every company incorporated in Mauritius must file an annual return with the Corporate and Business Registration Department (CBRD) at the Registrar of Companies. This is separate from your MRA tax return and covers governance, shareholding and registered office information.
Filing deadline
Small private companies file within 28 days after the anniversary of incorporation. Public and large companies file within 28 days of the annual meeting.
What the return contains
Registered office, directors, secretary, share register, and beneficial owner information under the Ultimate Beneficial Owner (UBO) regime. Errors in the share register can freeze bank-account operations.
Penalties
Late filing attracts a fixed penalty per month per delay. Continued non-compliance can lead to the company being struck off the register.
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