- The Mauritius Revenue Authority (MRA) is implementing mandatory e-invoicing in phases.
- Large taxpayers with a turnover of RS 100 million must comply by May 15, 2024.
- The rollout started in 2023, with electronic billing systems already in place by June 1, 2023.
- Large taxpayers are expected to issue invoices through the MRA’s Electronic Billing System from May 15, 2024.
- Other taxpayer categories’ timelines will be confirmed later in 2024.
- Generating an EBS e-invoice involves certification with the MRA, creation via accounting systems, transmission to the MIRA system, and customer verification through the MIRA system.
- The new regime uses JSON format via API to MRA and covers sales invoices, credit notes, and debit notes.
- Fines for non-compliance range from MUR 5,000 to 10,000 per month, up to a maximum of MUR 200,000.
- The effective date for e-invoicing is May 15, 2024.
Source: tpa-global.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
Latest Posts in "Mauritius"
- Mauritius to Impose 15% VAT on Foreign Digital Services from January 2026
- Mauritius Supreme Court Enforces Strict VAT Invoice Rules in Inter-Group Leasing Case
- Mauritius Supreme Court Denies Noodle Express Input VAT Claim Over Invoicing Technicality
- Supreme Court Upholds VAT Invoice Formalities Over Substance in Noodle Express Case
- Mauritius Issues Guidance on Fair Share Contribution Obligations for Companies from 2025 to 2028
