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Mauritius e-invoicing mandate is expected to go live in Q1 of 2024

  • The Mauritian mandate for e-invoicing is entering Phase 2, which is expected to start in Q1 of 2024.
  • This phase will initially target taxpayers with an annual turnover exceeding Rs 100 million.
  • Taxpayers in scope will need to prepare their billing software to comply with the requirements of the mandate.
  • They will be required to use compliant Electronic Billing Systems (EBS) and transmit their invoices in real-time in a structured JSON format to be fiscalized by the Mauritius Revenue Authority (MRA) e-invoicing system.
  • The MRA e-invoicing system will assign an Invoice Registration Number (IRN) and a Quick Response (QR) code to the documents as part of the fiscalization process.

Source Pagero


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