Large taxpayers with an annual turnover exceeding MUR 100 million must register by May 15, 2024.
The 2025-26 budget has officially confirmed that the third wave of taxpayers will be required to adopt e-invoicing under the Continuous Transaction Controls (CTC) framework.
The phased rollout of this initiative, which began in 2023, is as follows:
June 1, 2023: Registration of electronic billing systems commenced, including cash registers, Point of Sale (POS) systems, Enterprise Resource Planning (ERP) software, and invoice billing platforms. These platforms have gained access to a developer portal, which offers functional specifications, technical documentation, and detailed information regarding the Mauritius Revenue Authority (MRA) invoicing system requirements.
May 15, 2024: Large taxpayers must start issuing invoices via the MRA’s Electronic Billing System (EBS). This will require customers to verify that the EBS has correctly validated their suppliers’ invoices.
2026: E-invoicing will expand to taxpayers with an annual turnover exceeding MUR 80 million. The new live reporting regime will necessitate that invoices be pre-cleared, meaning they must first be reported and confirmed as fiscal invoices.
How to Generate an EBS E-Invoice?
Taxpayers must first be certified by the Director-General of the Mauritius Revenue Authority (MRA).
Create the e-invoice using accounting software or a fiscal cash register.
Transmit the invoice live to the MIRA system of the MRA.
The MIRA generates a QR code or Invoice Reference Number (IRN).
The taxpayer receives this information electronically.
The taxpayer can issue the approved e-invoice to a customer.
The customer may verify the invoice's QR code via the MIRA.
The new e-invoicing regime, which utilizes a JSON format through an API to the MRA, includes the following documents:
Sales invoices
Credit notes
Debit notes
Failure to issue registered invoices may result in fines ranging from MUR 5,000 to MUR 10,000 per month, with maximum penalties potentially reaching MUR 200,000.
