- The Mauritian mandate for e-invoicing is entering Phase 2, which is expected to start in Q1 of 2024.
- This phase will initially target taxpayers with an annual turnover exceeding Rs 100 million.
- Taxpayers in scope will need to prepare their billing software to comply with the requirements of the mandate.
- They will be required to use compliant Electronic Billing Systems (EBS) and transmit their invoices in real-time in a structured JSON format to be fiscalized by the Mauritius Revenue Authority (MRA) e-invoicing system.
- The MRA e-invoicing system will assign an Invoice Registration Number (IRN) and a Quick Response (QR) code to the documents as part of the fiscalization process.
Source Pagero
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