Bookkeeping Requirements for Mauritian Businesses
What records Mauritian companies and sole traders must keep, for how long, and how to structure them for MRA audit-readiness.
24 July 2026 6 min read Compliance
Mauritian law requires businesses to keep records that explain and support every transaction reflected in their tax returns. In practice this means clean books, retention for at least five years, and instant retrievability during an MRA audit.
Minimum records
Sales invoices, purchase invoices, bank statements, payroll registers, fixed asset register, VAT working papers, and any correspondence that supports a tax position.
Retention period
At least 5 years from the end of the year to which the records relate — longer where a dispute is open.
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