CRS Reporting Guidelines

Click here to file a CRS report




Before filing a CRS Report, please ensure that you are familiar with the CRS - Guidance Notes, which can be downloaded from here.



>> Overview of CRS Filing Process at MRA

  1. Filing using Tax Account Number (TAN) and password
    • Mauritius-based Financial Institutions (FIs) will need to use their TAN and password in order to file the CRS report

  2. If FI does not have a Tax Account Number (GBL2 companies)
    • FI must register for CRS Reporting on MRA CRS Portal.
    • The ROC file number and name of company as per certificate of Incorporation are mandatory.
    • Tax Account Number will be created by the MRA Registration Unit and communicated to FI.
    • Password for CRS Reporting will be mailed to the FI by the MRA e-FIling unit.
    • Click here to register.

  3. FI, other than GBL2 Companies, should already have a Tax Account Number
    • FI should register for CRS Reporting on MRA CRS Portal.
    • The Tax Account Number and name of company as per certificate of Incorporation are mandatory.
    • Password for CRS Reporting will be mailed to the FI by the MRA e-FIling unit.
    • Click here to register

  4. Submit CRS Report
    • Mauritius-based FIs will need to transmit their CRS reporting data (XML format) to MRA ONLY via MRA Eservices facility.
    • When submitting a CRS report, enable email alerts for reporting status, if you want to be notified via email when new notifications are available at MRA.
    • After submission of your CRS report, an acknowledgement ID will be displayed on your browser to confirm receipt of CRS report.
    • Click here to file a CRS report

    • For information: The CRS XML file need to be in accordance with the prevailing CRS XML Schema (XSD which can be downloaded from here. The CRS XML User Guide can be downloaded from here.

      Sample Valid CRS report can be downloaded from MRA website: Sample Valid CRS report.
      Sample NIL CRS report can be downloaded from MRA website: Sample NIL CRS report.


  5. CRS Notification Report
    • o Notification reports provide status regarding the transmission of each CRS report to OECD and processing of each CRS report by OECD.
    • Each CRS report uploaded to MRA will consist of one or more notification(s) and they can be viewed as follows:
      1. Log in to MRA Eservices using your TAN and Password,
      2. Click on Reporting Status tab,
      3. Notification report for CRS File(s) uploaded will be displayed.
    • During submission of a CRS report, Mauritius-based FIs who enabled email alerts for reporting status will be notified via email when new notifications are available at MRA.

  6. CRS XML Report Best Practices
    • To prevent file error notifications, please ensure that element values in CRS XML reports do not include characters such as Apostrophe ('),Asterisk, Double Dash (- -), Hash (#), Ampersand (&), Quotation Mark ("), Less Than (<) and/or Greater Than (>)