If you are based in Mauritius and you are a freelancer or thinking of opening your own business whether you’re a makeup artist, you want to have your own craft business, online store and don’t know where to start, this article is for you!
When I embarked on my entrepreneurial journey in my early twenties, I had a hard time finding all the necessary information online so I could register my business in Mauritius. The information online was often outdated, and getting in touch with government officers was like trying to catch a shooting star – nearly impossible! (But let’s be understanding; they’re very busy. Seriously, they’re busy!).
To save you from all that hassle and make things simpler, in this article, I’ll take you through a guide that will explain how to register as a self-employed individual in Mauritius. Let’s dive right into it! 🤿
Navigating the Registration Process
There are two simple steps to get your individual BRN and then one more step before you can start trading.
Step 1: Filling of Application Form
You will have to fill in the Application form for Individual (BRF1) which you can find online. You will have to print it and then fill it. Or you can go to the Registrar of Companies and ask for the form and then fill it there.
Step 2: Submission of Form
You will then have to go in person to submit the form to the Registrar of Companies which is located at the following address, The office is situated next to KFC, opposite St. Louis Cathedral’s Garden.
Jules Koenig Street,
Port-Louis
Tel No: + (230) 202-0600
Fax No: +(230) 212-4480
Inside the Registrar’s Office
As soon as you enter the building, inform the receptionist of your purpose and that you already have your form filled in.
You will have someone lead you to the stairs going down on the left and that’s where you need to go to wait for your turn. Don’t be surprised if you find over 25 people ahead of you 🤯 as there is only one queue for registering as an individual, commercial partnership/company, or société. Be prepared for a wait of up to 3 hours.⌚️ Feel free to bring a book to pass the time.
Once it’s your turn, you will need to proceed to a counter where the details you provided on the form will be entered into their computer system. You’ll only require your ID Card to complete the formalities.
Once the process is complete, you’ll be instructed to visit the next counter to settle a fee of Rs 125 for the Business Registration Card, and then return to another counter to collect the card.
Make sure to check that all information on your card are correct.
Necessary documents to bring:
- Your National ID card or passport if you’re not Mauritian
- The Application form for Individual (BRF1)
- Rs 125 to get your Business Registration Card*
- Additional money for payment of your trade licence (if applicable)
Fee Structure
* The fee to be paid at the ROC depends on the workforce at the time of registration (in 2024).
- Not more than 10 persons – Rs 125
- 11-50 persons – Rs 250
- 51-100 persons – Rs 600
- More than 100 persons – Rs 1500
No fee is payable for the registration of a company/commercial partnership.
Nature of Business and Trade Fees
The Application form for Individual (BRF1) should be easy to fill in but can be quite tricky for the “General nature of business” section. Depending on your “Nature of Business“, you might have to pay a yearly trade licence fee.
Following amendment to Local Government Act and effective 3rd January 2020:
- Businesses with trade fees not more than MUR 5,000 are exempted from payment of trade fees.
- Trade fees should be paid upon incorporation of the company or registration of the business or within 15 days after the start of operations either at the counter of the CBRD or online.
For your nature of business, you can consult the Updated list of classified trades and trade fees or the List of classified trades as per Part A of the Local Government Act.
If you’re still not 100% sure about what your nature of business is, you can contact the following email addresses or hotline 202 0612 (It will take some time to get a response from them):
- tradefeepayment@govmu.org
- co.business@govmu.org
- co.info@govmu.org
The best thing to do is to leave that part blank and ask the officers at the Registrar of Companies in person and they will guide you.
Tax Registration
Final Step
As soon as you get your Business Registration Card, you will have to register with the tax authorities in Mauritius first and only then you can finally start your business in Mauritius.
For that, you should go to the Mauritius Revenue Authority (MRA) building to get a Tax Account Number (TAN) if you don’t already have one. Or you can apply for one online via this link. There is no fee to pay.
As a self-employed individual, you will also have to register for VAT if your yearly turnover exceeds 6 million rupees or if your business falls within the 10th Section of the VAT Act.
When you register for VAT payments, you will need to submit VAT returns monthly (if the taxable income is over 10 million rupees) or quarterly.
There you go! With your Business Registration Card in hand and your tax registration sorted, you’re all set to start your business journey in Mauritius!
Just remember to add your BRN to all your invoices! 🧾😉
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