Mauritius prepares for the implementation of electronic invoicing
According to the announcement made by the Mauritius Revenue Authority (MRA) in its annual budget for the 2025–26 fiscal year, suppliers with an annual turnover exceeding 100 million Mauritian rupees are already in the process of smoothly connecting to the electronic invoicing servers. In addition, during the 2025–26 fiscal year, the system will be extended to include suppliers with annual revenues exceeding 80 million rupees.
The Mauritius Revenue Authority (MRA) is implementing its national e-invoicing system gradually, based on taxpayers’ revenue brackets. Taxpayers, or economic operators, will be required to generate electronic invoices and receipts using a certified Electronic Billing System (EBS) and submit them to the MRA e-Invoicing Platform.
For the first phase, the government notified certain businesses with annual turnover above 100 million rupees (approximately 2 million euros) to begin issuing electronic invoices as of May 15, 2024.
The electronic invoicing process involves sending electronic invoices, credit notes, and debit notes to the MRA e-Invoicing Platform in real time. The MRA will validate the documents and generate a unique identification code, IRN, and a QR code that will accompany the electronic documents. Once the documents are validated, they can be sent to the recipients.
Notified taxpayers must adapt their systems to comply with the MRA's electronic invoicing requirements. They also have the opportunity to start issuing electronic invoices voluntarily once they have registered on the national portal.
Implementation Timeline for Mandatory E-Invoicing in Mauritius
- Phase 1 (confirmed): Starting May 15, 2024, for businesses with annual turnover over 100 million rupees.
- Phase 2 (confirmed): During the 2025–26 fiscal year for businesses with annual turnover over 80 million rupees.
- Phase 3 (to be confirmed): For businesses with turnover between 50 and 80 million rupees.
- Phase 4 (to be confirmed): Other specific types of businesses.
