In August 2026, the Mauritius Revenue Authority issued new guidance on how economic operators handle cash payments. The rules are not entirely new, but the MRA is making it clear that compliance is expected. If your business accepts cash, you need to understand what is required.
What the rules say
The MRA's guidance addresses the practice of businesses insisting on cash payments while failing to record them properly. This has been a long-standing issue in Mauritius. Customers pay in cash, the business does not issue a receipt, and the transaction never appears in the books.
The new rules reinforce the following requirements:
All cash transactions must be recorded. Whether you receive cash at a counter, through a delivery, or at a service appointment, the transaction must appear in your accounting records.
Receipts must be issued. The MRA expects businesses to issue receipts for cash payments. This is not new, but the emphasis on enforcement is.
Digital payment systems are preferred. The MRA encourages businesses to adopt digital payment systems that automatically create records. This reduces the risk of underreporting.
Why this matters
Cash transactions are harder to trace than digital ones. When a business receives cash and does not record it, the MRA has limited visibility. This creates opportunities for tax evasion and makes it difficult for the tax authority to verify income.
The new rules are part of a broader push by the MRA to improve compliance. Digital payments create audit trails. They make it easier for the MRA to verify that businesses are reporting their income accurately.
Who is affected
The rules apply to all economic operators in Mauritius. This includes:
- Retailers
- Restaurants and food vendors
- Service providers (hairdressers, mechanics, plumbers)
- Professional services (accountants, lawyers, consultants)
- Transport operators
- Market vendors
If you accept cash from customers, the rules apply to you.
What you need to do
- Review your cash handling procedures. Make sure every cash transaction is recorded in your accounting system.
- Issue receipts. Even if the customer does not ask for one, you should issue a receipt. It protects both you and the customer.
- Consider adopting digital payments. If you have not already, look at mobile payment solutions or point-of-sale systems that create automatic records.
- Train your staff. If you have employees who handle cash, make sure they understand the requirements.
- Keep records. The MRA may audit your business. Having clear records of all cash transactions will make the process smoother.
Frequently asked questions
What if a customer refuses to pay digitally? You cannot force a customer to pay digitally. But you can encourage it by offering incentives or making it convenient. You must still record the cash transaction.
Is there a limit on how much cash I can accept? The MRA has not published a specific limit. But large cash transactions are more likely to attract scrutiny. If you regularly handle large amounts of cash, you should have strong record-keeping practices.
What penalties apply if I do not comply? The MRA can impose penalties for failure to keep records or issue receipts. These can include fines and, in serious cases, prosecution.
Does this apply to personal transactions? The rules apply to business transactions. If you are an individual receiving cash for personal reasons, the rules do not apply. But if you are self-employed or run a side business, they do.
This article is for general information only. For advice on your specific situation, consult a tax professional registered in Mauritius.