Doing Business

Incorporation of companies can either be effected online or by submitting the required documents at the office of the Registrar of Companies. This process usually takes half a day.

Application process for incorporation
The Corporate and Business Registration Department (CBRD) of the Ministry of Finance, Economic Planning and Development has prepared a document outlining the guidelines for incorporation of a company and registration of a business. The following summarises the key steps to be followed:

Step 1: Register with the MNS online to obtain a username and password by completing this form.

Step 2: Online incorporation of the company can be carried out on the Companies and Business Registration Integrated System (CBRIS) by filling in the relevant application form and by uploading required documents. The prescribed Form 1: "Application for incorporation of a company" should be filled in and submitted to the Registrar of Companies together with the following forms where necessary:

• Form 7 - the consent of every director of the proposed company (Note that a company is only required to have a minimum of one director); 
• Form 8 - (if applicable) – the consent of every secretary of the proposed company. 
• Form 9 - the consent of every shareholder of the proposed company.

Step 3: Payment – Companies operating in Mauritius must pay an annual registration fee at the CBRD or via its online platform using a credit card. The guidelines for the payment of yearly registration fees can be consulted for further information on the online application process.

Step 4: Where the application for incorporation complies with the Act and on payment of the prescribed fee, the Registrar will issue an Electronic Certificate of Incorporation and a Business Registration Card (BRC).

Note:

• Companies are automatically registered as employers with the Mauritius Revenue Authority upon incorporation
• No seal is required by law while transacting with third parties except for global business companies as required by other countries.
• Once registered, the BRC is issued with the Business Registration Number (BRN), which is a unique identification number for the company.
• While making an online application to the CBRD for incorporation of a company, the applicant is required to provide details related to VAT registration and will be registered by the MRA for VAT purposes, where applicable. Immediately after its registration by the CBRD, the MRA will, in turn, inform the company of its VAT registration status and the assigned VAT Registration Number.