Mauritius prepares for the implementation of electronic invoicing in 2024
The Mauritius Revenue Authority is notifying taxpayers with a turnover exceeding 100 million rupees to join the national electronic invoicing system starting from May 15, 2024.
Notified taxpayers must adapt their systems to comply with the MRA's electronic invoicing requirements.
Mauritius will be the next African country to introduce mandatory electronic invoicing.
The Mauritius Revenue Authority, MRA, will gradually introduce its national electronic invoicing system, based on the turnover of taxpayers. Taxpayers must generate electronic invoices and receipts using a certified Electronic Billing System (EBS) and send them to the MRA e-Invoicing Platform.
For the first phase, the government is notifying companies with a turnover exceeding 100 million rupees (approximately 2 million euros) to start issuing electronic invoices from 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.
Provisional implementation schedule
- Phase 1, May 15, 2024: Companies with turnover exceeding 100 million rupees.
- Phase 2 (to be confirmed): Companies with turnover between 50 and 100 million rupees.
- Phase 3 (to be confirmed): Remaining companies subject to VAT in the country.
- Phase 4 (to be confirmed): Other businesses.
