Regulatory updates - Mauritius
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Mauritius expands the scope of its e-invoicing obligation
Mauritius has announced an expansion of its e-invoicing requirements, lowering the annual turnover threshold for mandatory compliance from 100 million MUR to 80 million MUR. Businesses will be required to submit transaction data electronically, with implementation expected during 2025-2026.
Mauritius will start e-invoicing obligation in May
The Mauritius Revenue Authority (MRA) has issued a communication that states the start of the e-invoicing mandate in the country with a phased rollout approach.
Mauritius e-invoicing mandate is expected to go live in Q1 of 2024
Phase 2 of the Mauritian mandate is drawing closer. Taxpayers in scope need to prepare their billing software to comply with the requirements of the mandate.
Country Specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
– IFP (Invoice Fiscalisation Platform)
Mandatory Format:
Json local format
Mandatory for Issuing:
Phased roll out:
–Businesses turnover >RS 100M: 15 May 2024
–Other businesses: TBA
Mandatory for Receiving:
Phased roll out:
–Businesses turnover >RS 100M: 15 May 2024
–Other businesses: TBA
eSignature:
Not Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed

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