Do Online & Social-Media Shops in Mauritius Need a BRN? (The Honest Answer)

The short answer is yes: under the Business Registration Act, anyone in Mauritius who is carrying on a business — including online, on Facebook, Instagram, TikTok or WhatsApp — must register and get a BRN. Occasional sales (declutter, one-off resale) don't qualify, but as soon as you're buying to resell, advertising prices, or taking regular orders, you're a business in the eyes of the law and the MRA.

What counts as "carrying on a business"?

The tests the MRA and CBRD look at:

• Regularity — are you selling weekly or monthly, not just once?
• Profit intent — are you marking items up rather than just clearing personal goods?
• Public offering — do you have a page, catalogue, or prices?
• Volume — even small volumes count if the intent is commercial.

If you tick more than one, register.

Why bother? Six real reasons

1. It's the law — trading without registering can trigger MRA penalties.
2. Payment gateways (MIPS, Peach, Stripe) require a BRN.
3. Customers trust registered sellers — a BRN on your bio is a trust signal.
4. You can invoice businesses, which unlocks bigger orders.
5. You qualify for schemes like the EDB SME Marketing Support Scheme (80% grant up to Rs 15,000).
6. You can list on SME Hub Mauritius and get discovered beyond your follower base.

How to register in one afternoon

See our full walkthrough: How to Get a BRN in Mauritius. In short:

1. Log into CBRIS (companies.govmu.org).
2. Pick Individual Enterprise, enter your details, pay Rs 125.
3. Download your certificate.
4. Register with the MRA on Tax Connect.
5. Add your BRN to your Insta/FB bio.

What about tax?

Registering doesn't automatically mean you'll pay tax. Sole traders in Mauritius pay income tax on profits (revenue minus allowable business expenses), and only need to register for VAT if annual turnover exceeds Rs 6 million. Most small social-media sellers are far below that.

What if I've been selling for months without a BRN?

Register now. The MRA generally treats first-time compliance favourably when you self-declare and start filing. Backdate your start date honestly, and keep records from the point of registration onward. If your past turnover was significant, talk to a small accountant — they'll cost a few thousand rupees and save you multiples of that in penalties.

Frequently asked questions

Do Facebook and Instagram shops in Mauritius need a BRN?

Yes, if you're selling regularly for profit. Occasional personal-item sales don't count, but a page with prices and regular orders does.

Can I use my personal bank account?

Technically yes when trading as a sole trader, but it's much cleaner to open a business account so the MRA, banks and payment gateways see clean records.

Will the MRA come after small Insta sellers?

The MRA has publicly stated it is monitoring online activity. Small sellers are unlikely to be first in line, but formalising early is cheap and unlocks growth.

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