Mauritius Implements Phased e-Invoicing Mandate for VAT-Registered Businesses: Key Requirements and Compliance Stages

• Mauritius introduced a national electronic invoicing mandate through amendments to the VAT Act under the Finance Act of 2022, with technical regulations released by the Mauritius Revenue Authority in September 2023
• The rollout follows a phased approach starting with large businesses having annual turnover exceeding 100 million MUR in May 2024, expanding to businesses with turnover above 80 million MUR in the 2025-2026 Budget
• The mandate applies only to VAT-registered taxpayers and requires real-time fiscalization of invoices, credit notes and debit notes through approved Electronic Billing Systems with JSON format transmission via API
• Technical requirements include pre-validation with the Invoice Fiscalisation Platform, QR codes, electronic receipt reference numbers, and strict obligations on solution providers for system reliability and data monitoring
• The system aims to modernize tax administration, improve VAT compliance, and reduce fraud while allowing smaller taxpayers time to adapt to the digital invoicing infrastructure

Source: vatit.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.

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