-
Mauritius is expanding its e-invoicing mandate under a Continuous Transaction Controls (CTC) model, with large taxpayers required to comply by 15 May 2024, followed by others in 2026.
-
E-invoices must be generated via the MRA’s Electronic Billing System (EBS), transmitted live for pre-clearance, and issued only after receiving a QR code or IRN from the MIRA system.
-
Certification with the MRA is required before issuing e-invoices; non-compliance penalties range from MUR 5,000–10,000 monthly, rising up to MUR 200,000 for repeated violations.
Source: vatcalc.com
Latest Posts in "Mauritius"
- Mauritius Introduces VAT on Digital Services to Boost Revenue and Ensure Fair Competition
- Mauritius Imposes VAT on Nonresident Digital Services in Finance Act 2025
- New 15% VAT on Digital Services as from January 2026
- Mauritian National Assembly Considers 2025-26 Finance Bill Introducing VAT on Nonresident Digital Services
- Mauritius VAT Ruling: No Retroactive VAT Charges or Input Deductions for Unregistered Supplies
