Mauritius prepares for the implementation of electronic invoicing
Mauritius the mandate on September 1
MSTD-managedtaxpayers with annual turnover exceeding MUR 40 million will be required to fiscalize their invoices in real time starting September 1, 2026. The previous threshold applied to companies with annual turnover aboveMUR 80 million.
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
The Mauritius Revenue Authority is progressively expanding the requirement to issue fiscalized invoices in real time:
- From May 15, 2024: taxpayers managed by the Large Taxpayer Department (LTD) with annual turnover exceeding MUR 100 million.
- From August 1, 2025: taxpayers managed by the Medium and Small Taxpayer Department (MSTD) with annual turnover exceeding MUR 100 million.
- From June 30, 2026: MSTD taxpayers with annual turnover exceeding MUR 80 million.
- From September 1, 2026: MSTD taxpayers with annual turnover exceeding MUR 40 million.
