FATCA Reporting Guidelines
Important: Beginning January 2017, the FATCA XML Schema v2.0 will replace v1.1 and the FATCA Notification XML Schema v2.3 will replace v2.2. All International Data Exchange Service (IDES) users will be required to submit FATCA Reports using version 2.0 because version 1.1 will no longer be supported.
Before filing a FATCA Report, please ensure that you are familiar with the
FATCA - Guidance Notes, which can be downloaded from here.
>> Overview of FATCA Filing Process at MRA
Internal Revenue Service (IRS)
Mauritius-based FIs will need to register with the US tax authorities (IRS) and obtain a
Global Intermediary Identification Number (GIIN). In case you do not already have a GIIN, please apply for a GIIN on the IRS website
Register with MRA to obtain a password to file FATCA Report
Mauritius-based FIs will need to register for FATCA Reporting with MRA using its online services. As part of this process you wll be enrolled for the FATCA online service and you will get a password by post.
The facility for registration in respect of FATCA is available on the MRA's Website:
http://www.mra.mu under "e-Services" or Click here to access the registration page.
Submit FATCA Report
FATCA Notification Report
Notification reports provide status regarding the transmission of each FATCA report to IRS and processing of each FATCA report by IRS.
Each FATCA report uploaded to MRA will consist of one or more notification(s) and they can be viewed as follows:
Log in to MRA Eservices using your GIIN and Password,
Reporting Status tab, Notification report for FATCA File(s) uploaded will be displayed.
During submission of a FATCA report, Mauritius-based FIs who enabled email alerts for reporting status will be notified via email when new notifications are available at MRA.
FATCA XML Report Best Practices for Form 8966
To prevent file error notifications, please ensure that element values in FATCA XML reports do not include characters such as Apostrophe ('), Double Dash (- -), Hash (#), Ampersand (&), Less Than (<) and/or Greater Than (>)
For additional information on XML character restrictions and other XML topics visit the
FATCA XML schema best practices IRS Website.