- Mauritius has introduced a national electronic invoicing mandate through amendments to the VAT Act, with phased implementation starting in mid-2023.
- The mandate initially applies to VAT-registered businesses with annual turnover exceeding 100 million MUR (from May 2024), lowering to 80 million MUR in the 2025-2026 Budget, and will eventually cover all VAT-registered entities.
- The e-invoicing system requires real-time invoice “fiscalization,” adherence to technical specifications (including JSON/API), pre-validation, QR codes, and strict compliance by solution providers.
- Non-VAT-registered businesses, those engaged solely in exempt/zero-rated activities, and non-resident entities not registered for VAT are currently excluded, but foreign companies with a taxable presence must comply if registered.
- The initiative aims to modernize tax administration, improve VAT compliance, and facilitate a gradual transition for smaller taxpayers.
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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