Electronic invoicing in Mauritius

Mandatory Implementation

The rollout of electronic invoicing in Mauritius is being implemented in phases based on companies’ turnover:

• 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.

The dates for Phases II, III, and IV have not yet been finalized. Companies with ongoing projects may request a deferral from the MRA, which will be assessed on a case-by-case basis.

Invoice Format

Electronic invoices, as well as credit and debit notes, must be generated in JSON format. This format ensures efficient structuring and transmission of data between electronic billing systems and the MRA platform.

Electronic Signature

Electronic invoices must include a digital signature to ensure their authenticity and integrity. Access to the MRA portal requires a digital certificate registered under the taxpayer’s business name or a token-based authentication method.

Invoice Archiving

Companies must storage electronic invoices for a period of 5 years, in accordance with the regulations established by the MRA. It is essential that invoices are securely stored and available for review in case of audits or tax inspections. 

Administrative Requirements

Before issuing electronic invoices in Mauritius, businesses must:

1. Register in the EBS system: Software developers and EBS solution providers must register, customize, test, and self-certify their systems to meet the MRA's technical specifications.
2. Connect to the MRA's electronic invoicing platform: This connection is established via an API, which generates the Invoice Registration Number (IRN) and QR code for each invoice, credit note, and debit note.
3. Generate a hash: The EBS system must generate a hash for each electronic document, which is incorporated into the next document in the sequence to ensure data integrity and authenticity.
4. Contingency management: In case of connectivity issues, the EBS must continue generating invoices sequentially. Once the connection is restored, the system should automatically submit the batch of invoices for IRN and QR code generation.
5. Sequential numbering: The EBS must assign a sequential number to each issued invoice, ensuring a logical and continuous order in document issuance.

Fiscal Control

For an invoice to be valid, it must include an Invoice Registration Number (IRN) and a QR code provided by the MRA after document validation. These elements verify the authenticity of the invoice and ensure its fiscal validity.