Mauritius Expands E-Invoicing Mandate to Broader Taxpayer Base

As part of the 2025–2026 national budget, the Mauritius Revenue Authority (MRA) has confirmed the extension of its electronic invoicing mandate to the third wave of taxpayers under the Continuous Transaction Controls (CTC) model.

Phased Rollout of E-Invoicing Obligation

The e-invoicing mandate began in 2023 and is proceeding through a phased timeline:

• June 1, 2023: Electronic billing systems, including cash registers, point-of-sale (POS) systems, ERP software, and invoicing platforms, were required to register via the developer portal. This access enables viewing the MRA’s invoicing specifications, technical documentation, and integration requirements.
• May 15, 2024: Large taxpayers must be capable of issuing invoices using the Electronic Billing System. Additionally, the customers must verify that supplier invoices have been properly validated through the system.
• By 2026: The mandate will apply to all businesses with annual turnover exceeding MUR 80 million.

Issuing E-Invoices Through the EBS

Under the new CTC-based system, invoices must be pre-cleared through the MRA system before being issued to customers.

To generate an e-invoice via the Electronic Billing System, taxpayers must follow these steps:

1. Obtain certification from the Director-General of the MRA.
2. Generate the invoice using an accounting system or a fiscal cash register.
3. The invoice is transmitted in real-time to the MRA’s MIRA system via API using the required JSON format.
4. Upon validation, MIRA returns either a QR code or an Invoice Reference Number (IRN).
5. The taxpayer may then issue the approved e-invoice to the customer.
6. The customer may verify the invoice QR code through the MIRA portal.

The system applies to sales invoices, credit notes, and debit notes.

Taxpayers who fail to issue properly registered invoices are subject to monthly fines ranging from MUR 5,000 to MUR 10,000. In cases of continued non-compliance, penalties may increase to a maximum of MUR 200,000.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.