1

I am a Mauritian and I will be receiving money from us companies (commission and sale of software).

I have NO :
Bank Account,
Property,
visited
IN the United States

So am I reportable to IRS or FATCA or any other tax except that of my own country?

1

Of course you're reportable to the IRS. Your income is someone's expense, they'll report it if required.

What you're probably asking is whether you need to pay any taxes in the US. If you're neither US citizen nor a green card holder, and you don't step foot to the US - you will probably not need to pay taxes there.

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