Mauritius is now among the countries that have embraced mandatory e-invoicing, bringing forth robust technical standards for taxpayers. This transformation was initiated through the Finance Act of 2022, which introduced significant amendments to the VAT Act.
As the latest update, in September 2023, the Minister of Finance issued the VAT E-invoicing Regulations which came into effect on 2 October 2023.
According to information and guidelines Mauritius Revenue Authority (MRA) previously provided:
- In the initial phase, known as Phase 1, Electronic Billing System (EBS) software developers and solution providers were invited, in June 2023, to register and certify that their solutions comply with the MRA’s e-invoicing technical specifications.
- The e-invoicing legislation applies only to specified business categories and those businesses that have received written notification from the MRA.
- Phase 2 is scheduled to commence in early 2024, with specific timelines yet to be announced. During this phase, businesses, and economic operators subject to the e-invoicing mandate will be required to acquire an EBS from an EBS Solution Provider registered with as a vendor. They will then use these systems to create invoices or receipts in compliance with the MRA’s e-invoicing standards.