Type: Legislation
Mauritius, the Indian Island Ocean nation, has officially announced its intention to implement electronic invoices as part of its tax reforms. The Mauritius Revenue Authority (MRA) revealed this plan in the 2022 Budget, which includes updates to the Value Added Tax Act. The implementation will occur in two distinct phases:
Phase 1 – June 2023: In this phase, various electronic billing systems such as cash registers, point-of-sale (POS) systems, enterprise resource planning (ERP) systems, and invoice billing platforms will be brought under the electronic invoicing framework. These platforms must complete their registration process on the developer portal to access functional specifications, technical documentation, and other essential information regarding the MRA invoicing system requirements.
Phase 2 – January 2024: Starting from this date, taxpayers will be expected to issue invoices using the MRA’s Electronic Billing System. They will also be required to validate their suppliers’ invoices through the Electronic Billing System (EBS). The MRA will inform taxpayers of the precise registration date shortly.
New reporting regime: Invoices require pre-clearance via CTC model, certified by Director-General of MRA. JSON format, API for sales, credit, and debit notes. Non-compliance fined MUR 5,000-10,000/month, max MUR 200,000. Comply to avoid penalties.
Effective date: June 2023
