Statement for Purchases of Goods and Services


Statement for Purchases of Goods and Services relates to a statement required to be submitted by companies under section 123 or 123B of the Income Tax Act.


It consists of a list of purchase invoices received by a company during an income year and in respect of which payment in whole or in part has been effected during that income year.


The file containing the required information can be uploaded on the e-filing facilities of the MRA as:

  1. CSV file or
  2. XML file


Details are available in the Notes to the statement.


General information for Electronic Filing of Statement for purchases of goods and services


Click on the links below to obtain the following documents:


Taxpayers are recommended to use either Google Chrome, Internet Explorer (version 10.0 or above) or Mozilla Firefox as browser to file their return.


Kindly read the Notes before starting to file your statement. Companies who are registered for the efiling services provided by the Mauritius Network Services Ltd (MNS) should submit their statement using that system.


  • Ensure that you have your login and password and all the required information before you start.
  • When filing the statement, please insert a valid email address and telephone number. MRA will communicate with you using these details.




Closing Date


The statement should be filed electronically by:

  • 31 August 2019 for the period 01 July 2018 to 30 June 2019

  • 31 August 2018 for the period 01 July 2017 to 30 June 2018

  • 31 August 2017 for the period 01 July 2016 to 30 June 2017

  • 31 August 2016 for the period 01 July 2015 to 30 June 2016


Support services


Kindly contact MRA Help Desk on 207 6000 for assistance to file statement. You may also call at our Customer Service Desks on the ground floor of MRA Head Office; Ehram Court, Cnr. Mgr. Gonin and Sir Virgil Naz streets, Port Louis.