Mauritius has introduced amendments to the Electronic Transactions Act, modernising its legal framework for electronic transactions and aligning it with internationally recognised, technology‑neutral standards.

The changes are particularly relevant for businesses relying on digital processes, as they introduce greater flexibility in the execution of documents and provide clearer rules for electronic and automated transactions.

Evolution of the electronic signature regime

A central reform is the shift from a system focused on certified digital signatures to a broader, reliability‑based framework for electronic signatures.

Under the previous regime, businesses commonly relied on digital signatures supported by recognised certification authorities in order to ensure validity and rely on statutory presumptions of authenticity and integrity.

The amended framework no longer requires this approach in all cases. A signature requirement may now be satisfied where the method used:

• identifies the person signing; and
• indicates that person’s intention to sign,

provided that the method is reliable in the circumstances or can be shown in fact to fulfil these functions.

Certification therefore remains relevant where a higher level of assurance is required but is no longer a general precondition for the validity of an electronic signature.

Practical implications for electronic signature solutions

The revised framework enables businesses to adopt a more proportionate and commercially practical approach to executing documents.

In particular:

• electronic signature solutions are no longer required to be supported by a recognised certification authority in order to be valid;
• commonly used platforms such as Adobe Sign or Docusign may be used, provided that the method satisfies identification, intention and reliability requirements; and
• the appropriateness of a given solution will depend on the nature of the transaction, including its value, complexity and risk profile.

This allows businesses to streamline execution processes for routine agreements, while retaining the option of more secure or certified solutions where appropriate.

Electronic transferable records and paperless trade

The amendments also introduce a framework allowing certain documents and instruments traditionally issued in paper form to exist in electronic form.

For such electronic instruments to be legally recognised, they must:

• contain the same information as their paper equivalent; and
• be subject to reliable methods ensuring their integrity, exclusivity and traceability throughout their lifecycle.

The framework replaces the concept of physical “possession” with the concept of control, allowing such instruments to be transferred and dealt with electronically in a legally recognised manner.

This supports the transition towards paperless transactions and will definitely improve efficiency in commercial and financing arrangements. For banks and traders in Mauritius, recognising electronic bills of exchange is a major step forward. It replaces slow, paper-based trade finance with faster digital processes. Previously, paper documents took days to move across borders, delaying payments and increasing risk. With legal recognition of electronic bills of exchange, banks can now verify documents within hours and release funds the same day, improving cash flow, reducing risk, and strengthening Mauritius’s competitiveness as a financial centre.

Cross‑border certainty

The amended Act clarifies that the legal effectiveness of electronic signatures, certificates and records is not determined solely by:

• the location where they are created or used; or
• the place where supporting systems or infrastructure are located.

It further provides that:

• the location of servers or information systems; and
• the use of a particular domain name or email address,

do not, in themselves, determine a party’s place of business.

These clarifications are particularly relevant for businesses operating across jurisdictions or relying on cloud‑based systems.

Conclusion

The amendments represent a targeted modernisation of Mauritius’ legal framework for electronic transactions. The main shortcoming is that the legislator has not amended Article 1325 of the Civil Code, which requires contracts to be executed in as many originals as there are parties with a distinct interest. By contrast, France has amended the corresponding provision of its Civil Code. Under the French approach, the requirement for multiple originals is deemed satisfied for electronic contracts when the document is drawn up and stored in accordance with Articles 1366 and 1367, and the process enables each party either to retain a copy on a durable medium or to access it. This oversight should be corrected as soon as possible.