Electronic invoicing guide
Mauritius
Digital reporting requirements
Clearance
Obligatory
Mandatory for B2B, B2G and B2C
Authority
MRA: Mauritius Revenue Authority
Platform
IFP: Invoice Fiscalization Platform
Format
JSON adhering to the MRA’s standard e-invoice template
Storage time
7 years
Reporting and processes
• Taxpayers must use a compliant Electronic Billing System (EBS) to
generate invoices in JSON format.
• Invoices are transmitted in real-time to the IFP for fiscalization.
• The IFP validates the invoice, assigns an Invoice Registration Number
(IRN) and a QR code, and returns this information to the taxpayer.
• The taxpayer then issues the fiscalized invoice to the customer.
Operators having an annual turnover exceeding Rs 100 million were required to
join the MRA e-Invoicing system.
The first stage for mandatory issue of fiscal invoices began on 15 May 2024.
e-Invoicing will then be extended progressively to other taxpayers.
Upcoming legislative changes
For the time being, no legislative changes are foreseen.
Links of Interest and documents
Documents
Standard invoice, proforma invoice, training course invoice, credit note, debit note
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