Mauritius

Retail_Trading_Status

Allowed-Regulated Unknown

Analysis ID: #151
Version: Archived
Created: 2025-04-12 06:52
Run: 2411c6a9...
History: View all versions
Workflow Stage: Live

Executive Summary

Retail trading of cryptocurrencies is allowed and regulated in Mauritius, primarily under the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021, overseen by the Financial Services Commission (FSC). VASPs must obtain licenses and adhere to AML/CFT requirements. While legal, authorities caution investors about the high risks involved, and cryptocurrencies are not considered legal tender.

Key Pillars

The Financial Services Commission (FSC) is the primary regulator overseeing virtual asset activities.
Core compliance requirements include adherence to AML/CFT regulations, KYC/CDD processes, transaction monitoring, and reporting suspicious activities.
VASPs are required to obtain a license from the FSC to operate in or from Mauritius.

Landmark Laws

Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021: Came into force on February 7, 2022, regulating VASPs and initial token offerings, mandating licensing, and outlining AML/CFT obligations.
Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA): Outlines AML/CFT rules applicable to licensed VASPs.

Considerations

Cryptocurrencies are not legal tender in Mauritius.
Authorities have issued warnings about the high volatility and inherent risks associated with virtual assets.
Investments in virtual assets are not protected by any statutory compensation schemes.
The FSC considers digital assets potentially unsuitable for retail investors due to the high risks involved.
Mauritius aims to position itself as a crypto-friendly hub through potential tax amendments.

Notes

In 2019, the FSC introduced a specific licensing framework for Custodian Services (Digital Asset).
In 2018, the FSC recognized digital assets as an asset class for investment by sophisticated investors.
Mauritius is exploring the potential issuance of a Central Bank Digital Currency (CBDC), the Digital Rupee.
The FSC regularly issues alerts cautioning the public against scams involving virtual assets.
Bank of Mauritius issued guidelines in 2024 outlining requirements for traditional financial institutions dealing with VASPs.

Detailed Explanation

Mauritius permits retail trading of cryptocurrencies under a regulated framework primarily governed by the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021, which took effect on February 7, 2022. This act necessitates that Virtual Asset Service Providers (VASPs), including exchanges and custodian wallet providers, obtain a license from the Financial Services Commission (FSC) to operate within or from Mauritius. Operating without a license is a criminal offense. Licensed VASPs are subject to Anti-Money Laundering and Counter-Financing of Terrorism (AML/CFT) obligations, as outlined in the Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA) and specific guidance issued by the FSC. These obligations include implementing Know Your Customer (KYC) and Customer Due Diligence (CDD) processes, transaction monitoring, and reporting suspicious activities.

While cryptocurrency activities are legally permitted and regulated, the Bank of Mauritius (BoM) and the FSC have explicitly stated that cryptocurrencies are not legal tender in Mauritius. The authorities have also issued cautions regarding the high volatility and inherent risks associated with virtual assets, emphasizing that these investments are not protected by any statutory compensation schemes. In 2018, the FSC suggested that digital assets might be suitable for sophisticated and expert investors but potentially unsuitable for retail investors due to the high risks involved. The FSC regularly issues alerts cautioning the public against scams involving virtual assets and urges individuals to deal only with VASPs licensed by the FSC.

Prior to the VAITOS Act, the FSC introduced a specific licensing framework for Custodian Services (Digital Asset) in 2019 and recognized digital assets as an asset class for investment by sophisticated investors in 2018. Mauritius is also exploring the potential issuance of a Central Bank Digital Currency (CBDC), the Digital Rupee, separate from privately issued cryptocurrencies. Recent developments include Bank of Mauritius guidelines in 2024 outlining requirements for traditional financial institutions dealing with VASPs and potential tax amendments aimed at positioning Mauritius as a crypto-friendly hub.

The VAITOS Act defines a virtual asset as a digital representation of value that may be digitally traded or transferred, and may be used for payment or investment purposes but does not include a digital representation of fiat currencies, securities and other financial assets that fall under the purview of the Securities Act 2005.

Summary Points

Retail Trading of Cryptocurrencies in Mauritius: Regulatory Overview (April 12, 2025)

I. Overall Regulatory Status:

Allowed-Regulated: Retail trading of cryptocurrencies is permitted but operates under a defined regulatory framework.

II. Key Regulatory Bodies:

Financial Services Commission (FSC):
- Primary regulatory body overseeing the virtual asset sector (non-banking financial sector).
- Responsible for licensing and supervising Virtual Asset Service Providers (VASPs).
- Issues AML/CFT guidance notes for VASPs and ITO issuers.
- Issues public alerts regarding virtual asset scams.
Bank of Mauritius (BoM):
- Has stated that cryptocurrencies are not legal tender in Mauritius.
- Issues guidelines for traditional financial institutions dealing with VASPs.

III. Key Legislation and Regulations:

Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021:
- Came into force on February 7, 2022.
- Establishes the regulatory framework for VASPs and Initial Token Offerings (ITOs).
- Requires VASPs to obtain a license from the FSC to operate in or from Mauritius.
- Operating without a license is a criminal offense.
Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA):
- VASPs are subject to AML/CFT rules outlined in FIAMLA.

IV. Requirements for Compliance (VASPs):

Licensing: Must obtain a license from the FSC.
AML/CFT Compliance:
- Implement Know Your Customer (KYC) and Customer Due Diligence (CDD) processes.
- Transaction monitoring.
- Reporting suspicious activities.
Adherence to FSC Guidance: Follow AML/CFT Guidance Notes issued by the FSC for VASPs and ITO issuers.

V. Notable Restrictions and Limitations:

Not Legal Tender: Cryptocurrencies are not legal tender in Mauritius.
Investor Warnings: Authorities caution the public about the high volatility and inherent risks associated with virtual assets.
No Statutory Compensation: Investments in cryptocurrencies are not protected by any statutory compensation schemes.
Retail Investor Suitability: The FSC considers digital assets may not be suitable for retail investors due to high risks.
Use of Licensed Entities Only: The FSC urges the public to only use VASPs licensed by the FSC.

VI. Recent Developments and Changes:

Custodian Services (Digital Asset) Licensing (2019): FSC introduced a specific licensing framework.
Digital Assets as an Asset Class (2018): Recognized digital assets as an asset class for investment by sophisticated investors.
Central Bank Digital Currency (CBDC): Exploring the potential issuance of a Digital Rupee (distinct from privately issued cryptocurrencies).
Bank of Mauritius Guidelines (2024): Outlines requirements for traditional financial institutions dealing with VASPs.
Potential Tax Amendments: Positioning Mauritius as a crypto-friendly hub.

Full Analysis Report

Financial Regulatory Analyst Report: Mauritius

Date: April 12, 2025

Topic: Retail_Trading_Status (Cryptocurrencies)

1. Current Status: Allowed-Regulated

2. Detailed Narrative Explanation:

Mauritius permits its citizens and residents to buy, sell, and hold cryptocurrencies, operating within a defined regulatory framework primarily established by the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021, which came into force on February 7, 2022 [3, 6]. This legislation positions Mauritius as a jurisdiction actively seeking to regulate the virtual asset sector rather than banning it, aligning with international standards, particularly those set by the Financial Action Task Force (FATF) [2, 3].

The primary regulatory body overseeing these activities for the non-banking financial sector is the Financial Services Commission (FSC) [3, 6, 16]. The VAITOS Act mandates that any entity conducting business as a Virtual Asset Service Provider (VASP) – including exchanges facilitating the buying and selling of crypto, custodian wallet providers, and platforms enabling transfers – must obtain a license from the FSC to operate in or from Mauritius [3, 6, 16]. Operating without the requisite license is a criminal offense [3]. This licensing regime aims to ensure market integrity, consumer protection, and compliance with Anti-Money Laundering and Counter-Financing of Terrorism (AML/CFT) obligations [2, 4, 16].

Licensed VASPs are subject to specific regulatory requirements, including AML/CFT rules outlined in the Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA) and specific guidance issued by the FSC [2, 16]. This includes implementing Know Your Customer (KYC) and Customer Due Diligence (CDD) processes, transaction monitoring, and reporting suspicious activities, similar to traditional financial institutions [2]. The FSC has issued dedicated AML/CFT Guidance Notes for VASPs and ITO issuers to clarify these obligations [2, 16].

While legally permitted and regulated, authorities have issued cautions regarding cryptocurrency investments. The Bank of Mauritius (BoM) and the FSC have explicitly stated that cryptocurrencies are not legal tender in Mauritius [10, 11, 14, 18]. They have warned the public about the high volatility and inherent risks associated with virtual assets, emphasizing that these investments are not protected by any statutory compensation schemes [9, 11, 14, 18]. In 2018 guidance, the FSC noted that digital assets might be suitable for sophisticated and expert investors but potentially unsuitable for retail investors due to the high risks involved [11, 14]. The FSC regularly issues alerts cautioning the public against scams involving virtual assets and urges individuals to deal only with VASPs licensed by the FSC [17, 18].

Mauritius has been progressively building its regulatory capacity in this space. Before the VAITOS Act, the FSC introduced a specific licensing framework for Custodian Services (Digital Asset) in 2019 [4, 5, 6, 7] and recognized digital assets as an asset class for investment by sophisticated investors in 2018 [4, 11, 14]. The country is also exploring the potential issuance of a Central Bank Digital Currency (CBDC), the Digital Rupee, though this is distinct from privately issued cryptocurrencies [3, 10]. Recent developments include Bank of Mauritius guidelines in 2024 outlining requirements for traditional financial institutions dealing with VASPs [2] and potential tax amendments positioning Mauritius as a crypto-friendly hub [2].

In summary, retail trading of cryptocurrencies in Mauritius is allowed but is a regulated activity. Individuals can participate but must use platforms (VASPs) licensed by the FSC, which are subject to AML/CFT and other regulatory requirements. Authorities maintain a cautious stance, warning investors, particularly retail ones, of the significant risks involved.

3. Relevant Text Excerpts:

On Regulation via VAITOS Act: "Mauritius introduced the VAITOS Act 2021 to regulate Virtual Asset Service Providers (VASPs) and Initial Token Offerings (ITOs) in line with Financial Action Task Force (FATF) standards." [Source 2]
On Legal Status and Regulation: "Legal status. Legal: Regulated. Cryptoassets are legal in Mauritius and as of February 7th 2022, most are now regulated and fall under the purview of the Financial Services Commission of Mauritius. On February 7th 2022, VAITOS came into force, and it regulates the business activities of VASPs and issuers of ITOs." [Source 6]
On FSC Oversight: "The Financial Services Commission (FSC) is responsible for supervising and regulating the industry under the VAITOS Act." [Source 3]
On Licensing Requirement: "According to the VAITOS Act, 2021, VASPs are required to be licensed to carry out business activities in or from Mauritius, and failure to do so is punishable by imprisonment and a fine." [Source 3]
On AML/CFT: "The FSC licensees (more specifically under the Virtual Asset and Initial Token Offering Services Act 2021 (the VAITOS Act)) are equally subject to the FSC's AML/CFT Handbook. To cater for this novel field, in February 2022, the FSC issued the AML/CFT Guidance Notes for Virtual Asset Service Providers & Issuers of Initial Token Offerings..." [Source 16]
On Not Being Legal Tender: "In Mauritius, crypto assets do not have legal tender status, that is, there is no obligation to accept them as a means of payment." [Source 10] / "Cryptocurrencies are not legal tender in Mauritius." [Source 11]
On Retail Investor Caution: "Given the high-risk nature of investments in Digital Assets and Cryptocurrencies, the FSC considers that they may not be suitable for investment by retail investors." [Source 11] / "No Statutory Compensation Arrangements... investments in Digital Assets and Cryptocurrencies are not protected by any statutory compensation arrangements in Mauritius." [Source 14]
FSC Warning to Use Licensed Entities: "The FSC also urges the public to only retain the services of Virtual Asset Service Providers and Issuers of Initial Token Offerings which are duly licensed or registered as per the Virtual Asset and Initial Token Offerings Services Act 2021..." [Source 17]
Definition of Virtual Asset under VAITOS: "A virtual asset means a digital representation of value that may be digitally traded or transferred, and may be used for payment or investment purposes but does not include a digital representation of fiat currencies, securities and other financial assets that fall under the purview of the Securities Act 2005." [Source 16]

4. Source URLs:

[2] Platform Africa - Virtual Assets in Mauritius: Opportunities, Challenges, and Regulation: https://platformafrica.com/virtual-assets-in-mauritius-opportunities-challenges-and-regulation/ (Note: While the direct link might be behind a redirect, the source is identified as Platform Africa, April 8, 2025)
[3] Charltons Quantum - Mauritius Virtual Assets Regulation: https://charltonsquantum.com/mauritius-virtual-assets-regulation/ (Note: While the direct link might be behind a redirect, the source is identified as Charltons Quantum)
[4] Temple Group - Regulatory framework for 'Digital Asset Custodian Services' in Mauritius: https://templegroup.mu/insights/regulatory-framework-for-digital-asset-custodian-services-in-mauritius/ (Note: While the direct link might be behind a redirect, the source is identified as Temple Group)
[5] DTOS - MAURITIUS: REGULATORY FRAMEWORK FOR THE CUSTODY OF DIGITAL ASSETS: https://www.dtos-mu.com/news-insights/mauritius-regulatory-framework-custody-digital-assets (Note: While the direct link might be behind a redirect, the source is identified as DTOS)
[6] Elliptic - Mauritius Country Guide (Dec 19, 2022): https://www.elliptic.co/resources/country-guide-mauritius (Note: While the direct link might be behind a redirect, the source is identified as Elliptic)
[7] Horizon Africa - Regulatory Framework for the Custodian Services (Digital Asset) License (Mar 6, 2019): https://horizon.africa/regulatory-framework-for-the-custodian-services-digital-asset-license/ (Note: While the direct link might be behind a redirect, the source is identified as Horizon Africa)
[10] Bank of Mauritius - FAQs (CBDC vs Crypto, Jun 2, 2023): https://www.bom.mu/media/media-releases/frequently-asked-questions-faqs (Note: While the direct link might be behind a redirect, the source is identified as Bank of Mauritius FAQs)
[11] Financial Services Commission - Guidance Note on the Recognition of Digital Assets (Sep 17, 2018): https://www.fscmauritius.org/media/67680/gn1_fintechseries170918.pdf (Note: This link might require searching the FSC site if broken, but the document title and date are key identifiers)
[14] Pro Mauritius - Digital assets and cryptocurrencies in Mauritius: https://promauritius.com/digital-assets-and-cryptocurrencies-in-mauritius/ (Note: While the direct link might be behind a redirect, the source is identified as Pro Mauritius)
[16] CMS Law - CMS Expert Guide to Crypto Regulation in Mauritius: https://cms.law/en/int/expert-guides/cms-expert-guide-to-crypto-regulation/mauritius (Note: While the direct link might be behind a redirect, the source is identified as CMS Law)
[17] Financial Services Commission - General Alert (Nov 3, 2023, referencing Dec 13, 2022 alert): https://www.fscmauritius.org/media/102846/general-alert-03-november-2023.pdf (Note: This link might require searching the FSC site if broken, but the document title and date are key identifiers)
[18] Financial Services Commission - Virtual Asset and Initial Token Offering Services (VAITOS) Act (Public Information): https://www.fscmauritius.org/media/88308/vaitos-act-flyer.pdf (Note: This link might require searching the FSC site if broken, but the document title is a key identifier)

(Please note: URLs, especially those behind redirects from the search tool, may change. Key document titles, issuing bodies, and dates are provided for verification if direct links become inactive. Primary sources like the FSC and BoM websites should be consulted for the most current documents.)

**Financial Regulatory Analyst Report: Mauritius**

**Date:** April 12, 2025

**Topic:** Retail_Trading_Status (Cryptocurrencies)

---

**1. Current Status:** `Allowed-Regulated`

**2. Detailed Narrative Explanation:**

Mauritius permits its citizens and residents to buy, sell, and hold cryptocurrencies, operating within a defined regulatory framework primarily established by the Virtual Asset and Initial Token Offering Services (VAITOS) Act 2021, which came into force on February 7, 2022 [3, 6]. This legislation positions Mauritius as a jurisdiction actively seeking to regulate the virtual asset sector rather than banning it, aligning with international standards, particularly those set by the Financial Action Task Force (FATF) [2, 3].

The primary regulatory body overseeing these activities for the non-banking financial sector is the Financial Services Commission (FSC) [3, 6, 16]. The VAITOS Act mandates that any entity conducting business as a Virtual Asset Service Provider (VASP) – including exchanges facilitating the buying and selling of crypto, custodian wallet providers, and platforms enabling transfers – must obtain a license from the FSC to operate in or from Mauritius [3, 6, 16]. Operating without the requisite license is a criminal offense [3]. This licensing regime aims to ensure market integrity, consumer protection, and compliance with Anti-Money Laundering and Counter-Financing of Terrorism (AML/CFT) obligations [2, 4, 16].

Licensed VASPs are subject to specific regulatory requirements, including AML/CFT rules outlined in the Financial Intelligence and Anti-Money Laundering Act 2002 (FIAMLA) and specific guidance issued by the FSC [2, 16]. This includes implementing Know Your Customer (KYC) and Customer Due Diligence (CDD) processes, transaction monitoring, and reporting suspicious activities, similar to traditional financial institutions [2]. The FSC has issued dedicated AML/CFT Guidance Notes for VASPs and ITO issuers to clarify these obligations [2, 16].

While legally permitted and regulated, authorities have issued cautions regarding cryptocurrency investments. The Bank of Mauritius (BoM) and the FSC have explicitly stated that cryptocurrencies are *not* legal tender in Mauritius [10, 11, 14, 18]. They have warned the public about the high volatility and inherent risks associated with virtual assets, emphasizing that these investments are not protected by any statutory compensation schemes [9, 11, 14, 18]. In 2018 guidance, the FSC noted that digital assets might be suitable for sophisticated and expert investors but potentially unsuitable for retail investors due to the high risks involved [11, 14]. The FSC regularly issues alerts cautioning the public against scams involving virtual assets and urges individuals to deal only with VASPs licensed by the FSC [17, 18].

Mauritius has been progressively building its regulatory capacity in this space. Before the VAITOS Act, the FSC introduced a specific licensing framework for Custodian Services (Digital Asset) in 2019 [4, 5, 6, 7] and recognized digital assets as an asset class for investment by sophisticated investors in 2018 [4, 11, 14]. The country is also exploring the potential issuance of a Central Bank Digital Currency (CBDC), the Digital Rupee, though this is distinct from privately issued cryptocurrencies [3, 10]. Recent developments include Bank of Mauritius guidelines in 2024 outlining requirements for traditional financial institutions dealing with VASPs [2] and potential tax amendments positioning Mauritius as a crypto-friendly hub [2].

In summary, retail trading of cryptocurrencies in Mauritius is allowed but is a regulated activity. Individuals can participate but must use platforms (VASPs) licensed by the FSC, which are subject to AML/CFT and other regulatory requirements. Authorities maintain a cautious stance, warning investors, particularly retail ones, of the significant risks involved.

**3. Relevant Text Excerpts:**

*   **On Regulation via VAITOS Act:** "Mauritius introduced the VAITOS Act 2021 to regulate Virtual Asset Service Providers (VASPs) and Initial Token Offerings (ITOs) in line with Financial Action Task Force (FATF) standards." [Source 2]
*   **On Legal Status and Regulation:** "Legal status. Legal: Regulated. Cryptoassets are legal in Mauritius and as of February 7th 2022, most are now regulated and fall under the purview of the Financial Services Commission of Mauritius. On February 7th 2022, VAITOS came into force, and it regulates the business activities of VASPs and issuers of ITOs." [Source 6]
*   **On FSC Oversight:** "The Financial Services Commission (FSC) is responsible for supervising and regulating the industry under the VAITOS Act." [Source 3]
*   **On Licensing Requirement:** "According to the VAITOS Act, 2021, VASPs are required to be licensed to carry out business activities in or from Mauritius, and failure to do so is punishable by imprisonment and a fine." [Source 3]
*   **On AML/CFT:** "The FSC licensees (more specifically under the Virtual Asset and Initial Token Offering Services Act 2021 (the VAITOS Act)) are equally subject to the FSC's AML/CFT Handbook. To cater for this novel field, in February 2022, the FSC issued the AML/CFT Guidance Notes for Virtual Asset Service Providers & Issuers of Initial Token Offerings..." [Source 16]
*   **On Not Being Legal Tender:** "In Mauritius, crypto assets do not have legal tender status, that is, there is no obligation to accept them as a means of payment." [Source 10] / "Cryptocurrencies are not legal tender in Mauritius." [Source 11]
*   **On Retail Investor Caution:** "Given the high-risk nature of investments in Digital Assets and Cryptocurrencies, the FSC considers that they may not be suitable for investment by retail investors." [Source 11] / "No Statutory Compensation Arrangements... investments in Digital Assets and Cryptocurrencies are not protected by any statutory compensation arrangements in Mauritius." [Source 14]
*   **FSC Warning to Use Licensed Entities:** "The FSC also urges the public to only retain the services of Virtual Asset Service Providers and Issuers of Initial Token Offerings which are duly licensed or registered as per the Virtual Asset and Initial Token Offerings Services Act 2021..." [Source 17]
*   **Definition of Virtual Asset under VAITOS:** "A virtual asset means a digital representation of value that may be digitally traded or transferred, and may be used for payment or investment purposes but does not include a digital representation of fiat currencies, securities and other financial assets that fall under the purview of the Securities Act 2005." [Source 16]

**4. Source URLs:**

*   [2] Platform Africa - Virtual Assets in Mauritius: Opportunities, Challenges, and Regulation: `https://platformafrica.com/virtual-assets-in-mauritius-opportunities-challenges-and-regulation/` (Note: While the direct link might be behind a redirect, the source is identified as Platform Africa, April 8, 2025)
*   [3] Charltons Quantum - Mauritius Virtual Assets Regulation: `https://charltonsquantum.com/mauritius-virtual-assets-regulation/` (Note: While the direct link might be behind a redirect, the source is identified as Charltons Quantum)
*   [4] Temple Group - Regulatory framework for 'Digital Asset Custodian Services' in Mauritius: `https://templegroup.mu/insights/regulatory-framework-for-digital-asset-custodian-services-in-mauritius/` (Note: While the direct link might be behind a redirect, the source is identified as Temple Group)
*   [5] DTOS - MAURITIUS: REGULATORY FRAMEWORK FOR THE CUSTODY OF DIGITAL ASSETS: `https://www.dtos-mu.com/news-insights/mauritius-regulatory-framework-custody-digital-assets` (Note: While the direct link might be behind a redirect, the source is identified as DTOS)
*   [6] Elliptic - Mauritius Country Guide (Dec 19, 2022): `https://www.elliptic.co/resources/country-guide-mauritius` (Note: While the direct link might be behind a redirect, the source is identified as Elliptic)
*   [7] Horizon Africa - Regulatory Framework for the Custodian Services (Digital Asset) License (Mar 6, 2019): `https://horizon.africa/regulatory-framework-for-the-custodian-services-digital-asset-license/` (Note: While the direct link might be behind a redirect, the source is identified as Horizon Africa)
*   [10] Bank of Mauritius - FAQs (CBDC vs Crypto, Jun 2, 2023): `https://www.bom.mu/media/media-releases/frequently-asked-questions-faqs` (Note: While the direct link might be behind a redirect, the source is identified as Bank of Mauritius FAQs)
*   [11] Financial Services Commission - Guidance Note on the Recognition of Digital Assets (Sep 17, 2018): `https://www.fscmauritius.org/media/67680/gn1_fintechseries170918.pdf` (Note: This link might require searching the FSC site if broken, but the document title and date are key identifiers)
*   [14] Pro Mauritius - Digital assets and cryptocurrencies in Mauritius: `https://promauritius.com/digital-assets-and-cryptocurrencies-in-mauritius/` (Note: While the direct link might be behind a redirect, the source is identified as Pro Mauritius)
*   [16] CMS Law - CMS Expert Guide to Crypto Regulation in Mauritius: `https://cms.law/en/int/expert-guides/cms-expert-guide-to-crypto-regulation/mauritius` (Note: While the direct link might be behind a redirect, the source is identified as CMS Law)
*   [17] Financial Services Commission - General Alert (Nov 3, 2023, referencing Dec 13, 2022 alert): `https://www.fscmauritius.org/media/102846/general-alert-03-november-2023.pdf` (Note: This link might require searching the FSC site if broken, but the document title and date are key identifiers)
*   [18] Financial Services Commission - Virtual Asset and Initial Token Offering Services (VAITOS) Act (Public Information): `https://www.fscmauritius.org/media/88308/vaitos-act-flyer.pdf` (Note: This link might require searching the FSC site if broken, but the document title is a key identifier)

*(Please note: URLs, especially those behind redirects from the search tool, may change. Key document titles, issuing bodies, and dates are provided for verification if direct links become inactive. Primary sources like the FSC and BoM websites should be consulted for the most current documents.)*

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