From Sun, Sand... to Standardisation: Mauritius expands e-Invoicing mandate

Explaining the current e-Invoicing Mandate in Mauritius 

Mauritius has embarked on a sweeping regulatory reform with the introduction of its national electronic invoicing mandate, propelled by amendments to the VAT Act under the Finance (Miscellaneous Provisions) Act of 2022 ("VAT Act"). In September 2023, the Mauritius Revenue Authority ("MRA") released the VAT (e-invoicing) Regulations ("e-Invoicing Regulations") to give legal effect and technical shape to the mandate, supplemented by detailed technical guidelines and a developer portal for system certification. The rollout has been phased: beginning in mid-2023 with the registration and certification of Electronic Billing Systems ("EBS") by registered providers; moving in 15 May 2024 to require large-turnover businesses (with an annual turnover exceeding 100 million MUR) to issue and “fiscalize” invoices, credit notes and debit notes in real-time; and more recently, in the 2025-2026 Budget, lowering the threshold to businesses with an annual turnover exceeding 80 million MUR. The regulatory framework mandates adherence with the approved technical specifications (including JSON format transmission via API), pre-validation with the Invoice Fiscalisation Platform ("IFP"), QR codes and electronic receipt reference numbers, and strict obligations on solution providers, system reliability and data monitoring.

Who must be compliant with the Electronic Invoicing Mandate? Mauritius expands e-invoicing mandate

The mandate in Mauritius currently applies only to VAT-registered taxpayers, as it is governed by the e-Invoicing) Regulations issued under the VAT Act. The MRA is implementing a phased implementation based on a business's turnover threshold. The first stage, having been effective from May 2024, required conformity with the e-invoicing system for large enterprises with an annual turnover exceeding MUR 100 million, while subsequent stages, announced in the 2025/2026 Budget, will progressively lower the threshold to include entities with turnover above MUR 80 million and eventually extending to all VAT-registered persons.

Businesses that are not VAT-registered, including those engaged solely in exempt or zero-rated activities such as certain financial services, as well as non-resident or cross-border entities that are not registered for VAT in Mauritius, fall outside the current scope. However, foreign companies with a taxable presence in Mauritius or that are VAT-registered for local supplies are required to comply with the e-invoicing framework once their registration falls within the active threshold stage. This approach ensures a gradual transition toward universal conformity while allowing smaller taxpayers more time to adapt to the digital invoicing infrastructure.

The Technical Structure and Requirements for e-Invoices by Mauritius Taxpayers

Mauritius has taken decisive steps towards a more modernised tax administration, by way of implementing a national e-invoicing system/framework. The initiative, orchestrated by the Mauritius Revenue Authority ("MRA"), assists in the broader goal of digitalisation in Mauritius, aiming to improve VAT-compliance and curb fraud and evasion. 

Overview of the Mandated e-Invoicing Requirements

The e-Invoicing obligation introduces a structured electronic system that will, in future, be replacing traditional paper and PDF invoices with digitally authenticated invoices. These digital invoices will be transmitted in real time to the Invoice Fiscalisation Platform ("IFP"), which is managed by the MRA. Each individual invoice that is submitted to IFP will be validated, assigned a Unique Invoice Reference Number (IRN) and a QR Code, confirming the 'Fiscalisation' and ensuring the authenticity of the electronic document. This process with align Mauritius with international best-practices, such as adopted in Italy, India and several OECD jurisdictions. 

Technical Structure of an e-Invoice

e-Invoices in Mauritius are generated through an MRA-approved Electronic Billing System ("EBS"), which is an accounting software or a certified third-party solution that is electronically integrated with the IFP via an Application Programming Interface ("API"). Each invoice must contain a unique serial number, supplier details, buyer details, VAT registration numbers, transaction date, description of goods and/or services, VAT amount and total transaction amount. Most importantly the invoice will have to contain the assigned IRN and QR Code (post-validation). 

Transactions are submitted, as mentioned above, in a structured data format (JSON) to ensure system interoperability and machine readability. Once the data is accepted by the IFP, it is digitally signed and returned to the issuer (supplier) for delivery to the end-recipient (buyer), ensuring traceability and audit readiness.

Compliance Requirements and Obligations: Implementation Timeline

As stated above, only VAT-registered taxpayers are currently required to conform to the mandate. The launch follows a phased approach, based on the annual taxable turnover of a business: 

Phase 1: 15 May 2024 - Businesses with an annual turnover above 100million. 

Phase 2: (announced in 2025/2026 Budget speech) - The threshold is reduced to 80million, with further expansion planned by lowering the annual turnover threshold. 

Non-compliance, whether through delayed reporting based on turnover threshold for mandatory compliance, non-fiscalised e-bills, or system failures, may result in administrative penalties, suspension of system access or disallowance of input VAT claims. 

Cross-Border and Sectoral Considerations 

The obligation currently excludes non-VAT-registered businesses and exempted sectors (such as certain financial services). However, foreign entities registered for VAT in Mauritius, for instance those supplying digital or physical goods locally, are required to comply once their taxable activities exceed the applicable threshold. Cross-border transactions remain subject to existing VAT and customs frameworks, though future reductions may integrate these into IFP for enhanced data sharing and compliance oversight. 

Key Takeaways

The implementation of e-invoicing in Mauritius marks a pivotal step in the country’s journey toward full digital transformation and tax transparency. By introducing a phased, threshold-based approach (100 million MUR to 80 million MUR), the Mauritius Revenue Authority (MRA) has balanced the need for robust adherence oversight with the practical realities of business readiness. The combination of real-time validation through the IFP, strict technical specifications, and the certification of Electronic Billing Systems (EBS) establishes a strong digital infrastructure for secure and transparent VAT administration.

As the mandate gradually extends to all VAT-registered taxpayers, businesses, local and cross-border, must proactively adapt their systems, processes, and reporting mechanisms to align with the evolving regulatory framework. Beyond obligation, the shift to structured data presents a strategic opportunity: improved operational efficiency, faster reconciliation, reduced fraud risk, and closer alignment with global best practices. Mauritius’s e-invoicing framework thus stands as both a compliance imperative and a catalyst for innovation, positioning the country as a regional leader in digital tax administration.