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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.
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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.
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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
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