Licence renewal and filings
Company Filings & Changes in Mauritius
A Mauritius Global Business Company has an annual licence to renew as well as filings to make. Both matter.
GCC business setup specialists
Two obligations, not one
Unlike jurisdictions where a company simply files, a Mauritius Global Business Company holds a licence that is renewed annually with the FSC, alongside filings with the Registrar and the Revenue Authority. Letting the licence lapse is more serious than a late filing.
- Licence renewal and filings on one calendar
- Changes notified through the management company
- Substance obligations reviewed at renewal
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What we handle
Ongoing obligations and changes
Licence renewal sits alongside the filings.
| Item | With whom | Timing |
|---|---|---|
| Licence renewal | Financial Services Commission | Annual |
| Annual return | Registrar of Companies | Annual |
| Audited financial statements | FSC, for a Global Business Company | Annual |
| Tax return | Mauritius Revenue Authority | Annual |
| Director and shareholder changes | Registrar and FSC | When they occur |
| Substance review | Internal, evidenced for the regulator | Ongoing |
A Global Business Company must be administered by a management company licensed by the Financial Services Commission, and an Authorised Company must have a licensed registered agent. That is a statutory requirement in Mauritius, not a commercial preference. We co-ordinate your engagement with a licensed Mauritian management company and manage the process end to end; the regulated filings are made by them.
How it works
Keeping the company compliant
Renewal is the date that matters most.
01
Review and calendar
Licence renewal date, financial year end, filing deadlines and substance position captured in one calendar.
02
Renew and file
Licence renewed with the FSC, annual return filed with the Registrar, audited statements and tax return submitted.
03
Changes as they happen
Director, shareholder and structural changes notified through the management company and registers updated.
- Certificate of incorporation and licence
- Constitution and amendments
- Licence renewal date
- Financial year end
- Current director and shareholder details
- Register of beneficial owners
- Prior audited financial statements
- Prior tax returns
- Board minutes and resolutions
- Substance arrangements in place
- Any regulator correspondence
- Details of changes you intend to make
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- One compliance calendar
- Licence renewal co-ordination
- Annual return filing with the Registrar
- Audited statements filed with the FSC
- Tax return filing
- Director and shareholder changes
- Constitution amendments
- Substance position reviewed at renewal
Not included, quoted separately
- FSC, Registrar and MRA fees, paid at cost
- Management company annual fees
- Late filing penalties already incurred
- The statutory audit itself
- Accounts preparation, quoted separately
- Legal advice on shareholder disputes
- Regulated filings, made by the licensed management company
- Winding up, quoted separately
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardRegistrar of CompaniesIndustrial Property Office
Questions
Mauritius filings and changes — FAQs
What happens if the licence lapses?
It is more serious than a late filing. The company loses the regime it was licensed under, with consequences for its tax position and its banking. Renewal dates are tracked for that reason.
Who makes the filings?
The licensed management company makes the regulated filings. We manage the process, hold the calendar and are your point of contact.
Is substance reviewed at renewal?
It should be. Substance is an ongoing condition, not a one-off at incorporation, and renewal is a natural point to confirm it still holds.
How quickly must changes be notified?
Director, shareholder and structural changes have notification requirements. We handle them as they occur rather than batching them.
Can you take over an existing company?
Yes. We review the licence status, filing position and substance arrangements, deal with anything outstanding, and run the calendar.
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At Black Swan Business Setup Services, our mission is simple: to empower entrepreneurs and companies of all sizes to establish and expand their presence in the UAE, Oman, Saudi Arabia, Bahrain, and beyond.
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