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E-invoicing regulations published

  • Mauritius has implemented mandatory e-invoicing with robust technical standards for taxpayers.
  • This was introduced through the Finance Act of 2022 and the VAT E-invoicing Regulations issued in September 2023.
  • In Phase 1, software developers and solution providers were invited to register and certify their solutions.
  • The e-invoicing legislation applies to specified business categories and those notified by the Mauritius Revenue Authority.
  • Phase 2 will begin in early 2024, requiring businesses to acquire an Electronic Billing System from a registered vendor to create invoices or receipts in compliance with the MRA’s standards.

Source Sovos


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