Regulatory updates - Mauritius

The scope of the Mauritian e-invoicing obligation has been broadened as part of the 2025-2026 State Budget. The new regulations stipulate that all taxpayers with an annual turnover exceeding 80 million MUR (ca. 1.5 million EUR) must now comply with the Electronic Billing System (EBS), reducing the previous threshold of 100 million MUR (around 1.9 million EUR).

The specific dates for the new requirements to take effect have not yet been announced but are anticipated to be set during 2025-2026.

As of 15 May 2024, taxpayers with a turnover over RS 100 million (ca. EUR  2 million), notified by MRA’s General Director, must start issuing e-invoices in accordance with VAT Act e-invoicing regulations.

MRA will provide information for other groups in the scope with expected timelines in the future.

Read the full communication here.

As previously reported by Pagero, the Mauritius Revenue Authority (MRA) is in the process of rolling out a countrywide e-invoicing mandate. The implementation is set out in two phases.

Phase 1 started back in June 2023, requires solution providers and software developers of Electronic Billing Systems (EBS) to register, test and self-certify their systems for compliance with the MRA e-invoicing system.

Phase 2 is expected to start in Q1 of 2024, and first targets taxpayers with an annual turnover exceeding Rs 100 million (EUR 2,1 million). Phase 2 will over time be further broken down into several stages to include more taxpayers.

Taxpayers in the scope of the mandate will be required to use compliant EBS and transmit their invoices in real-time in a structured JSON format to be fiscalized by the MRA e-invoicing system before issuing them to their buyers. This obligation also includes receipts, credit notes and debit notes. As a part of the fiscalization process, the MRA e-invoicing system will assign an Invoice Registration Number (IRN) and a Quick Response (QR) code to the documents.