Mauritius

Overview

Field	Value
Region	Africa
ISO 3166-1	MU / MUS
Registry	Corporate and Business Registration Department (CBRD)
Last updated	2026-05-04

Identifiers

Collect two identifiers from each business customer in Mauritius and submit them as strings on the application body.

API field	Local name	Issuer
`businessInfo.taxId`	TAN	MRA (Mauritius Revenue Authority)
`businessInfo.businessEntityId`	CBRD company number (FSC license for GBC/AC)	CBRD (Corporate and Business Registration Department); FSC for GBC/AC

Tax ID: Tax Account Number issued by MRA. Registration number: Company number from CBRD, plus FSC license number for Global Business / Authorised Companies.

Sector regulators

BoM · FSC

Legal structures

Local name	Abbreviation	Description
Private Company Limited by Shares	Ltd	Closely-held share-capital company under the Companies Act 2001; the default SME vehicle with restricted share transferability and minimum one shareholder. Equivalent to a US LLC.
Public Company	PLC	Share-capital company whose shares may be offered to the public and listed on the Stock Exchange of Mauritius under the Companies Act 2001. Equivalent to a US C-Corp.
Global Business Company	GBC	FSC-licensed share-capital company principally used for cross-border holding, investment, and international operations; entitled to treaty benefits. Equivalent to a US C-Corp.
Variable Capital Company	VCC	FSC-licensed umbrella fund vehicle with variable share capital, allowing creation of sub-funds with segregated assets and liabilities under the Variable Capital Companies Act 2022. Equivalent to a US C-Corp (investment fund variant).
Authorised Company	AC	FSC-registered (not licensed) company that conducts business outside Mauritius only; lighter regulatory touch than a GBC. Equivalent to a US C-Corp.
Protected Cell Company	PCC	Company with statutorily segregated cells, each with ring-fenced assets and liabilities; commonly used for captive insurance and investment funds. Equivalent to a US Series LLC.
Company Limited by Guarantee	—	Company with no share capital in which members’ liability is limited to a guaranteed amount; typically used for non-profit associations and professional bodies. Equivalent to a US Nonprofit Corporation.
Société en Nom Collectif	SNC	Civil-law general partnership under the Code Civil Mauricien in which all partners bear unlimited joint and several liability for partnership debts. Equivalent to a US General Partnership.
Société en Commandite Simple	SCS	Civil-law limited partnership with at least one general partner (unlimited liability) and one or more limited partners (liability capped at contribution). Equivalent to a US Limited Partnership.
Limited Partnership	LP	Common-law limited partnership registered under the Limited Partnerships Act 2011; has legal personality and at least one general partner with unlimited liability. Equivalent to a US Limited Partnership.
Limited Liability Partnership	LLP	Partnership with full legal personality and mutual limited liability for all partners, introduced by the Limited Liability Partnerships Act 2016; commonly used by professional services firms. Equivalent to a US Limited Liability Partnership.
Foundation	—	Separate legal entity established under the Foundations Act 2012 to hold assets for specified purposes or beneficiaries; commonly used for estate planning and philanthropy. Equivalent to a US Statutory/Business Trust.
Sole Proprietorship	—	Individual trading under their own name or a registered trade name (entreprise individuelle) under the Business Registration Act 2002; no separate legal personality, unlimited personal liability. Equivalent to a US Sole Proprietorship.
Branch of Foreign Company	—	Foreign company registered to carry on business in Mauritius under Part VII of the Companies Act 2001; not a separate legal entity from the parent. Equivalent to a US foreign corporation branch/rep office.

How documents combine

For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.

Evidence area	Documents needed
Legal Registration	Certificate of Incorporation
Constitutive Documents	Constitution
Tax Registration	TAN Certificate
Operating Permit	Any one of: Trade License · FSC License
Ownership Records	Share Register
Governance Records	Register of Directors
Signing Authority	Board Resolution
Address	Any one of: Lease Agreement · Utility Bill · Bank Statement
Good Standing	Certificate of Current Standing

Documents to collect

The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.

Document	Proves
Certificate of Incorporation (CBRD)	Legal Registration
Constitution	Constitutive Documents
TAN Certificate (MRA)	Tax Registration
Trade License (local)	Operating Permit
FSC License (GBC, AC)	Operating Permit
Share Register (private)	Ownership Records
Register of Directors (private)	Governance Records
Board Resolution	Signing Authority
Lease Agreement	Address
Utility Bill (≤90 days old)	Address
Bank Statement (≤90 days old)	Address
Certificate of Current Standing (CBRD)	Good Standing
Sector-Specific License	BoM, FSC

Collection notes

Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Good Standing: Section 346 of the Companies Act 2001 provides for a Certificate of Current Standing issued by the Registrar of Companies (CBRD). Available online via the CBRIS portal. Mauritius is a separate-artifact CoGS jurisdiction.

Person roles

When you submit a person on the application body, set their role to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.

Local role	Canonical API role	Description
Director	`CONTROLLING_PERSON`	Board member.

Notes

Private company director and shareholder details are kept confidential at CBRD; document collection during onboarding is the only way to obtain them.
Distinguish GBC (FSC-licensed) vs AC (FSC-registered) vs domestic — they have different document chains.

Overview

Reference

Latin America

Africa

Europe

North America

Asia (West, South & Central)

Asia-Pacific

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes

​Overview

​Identifiers

​Sector regulators

​Legal structures

​How documents combine

​Documents to collect

​Collection notes

​Person roles

​Notes

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes