Type: Legislation
The Mauritius Revenue Authority (MRA) is implementing mandatory e-invoicing in phases, beginning with large taxpayers with a turnover of RS 100 million by 15 May 2024. The rollout started in 2023, with electronic billing systems already in place by June 1, 2023. Large taxpayers are expected to issue invoices through the MRA’s Electronic Billing System from May 15, 2024. Other taxpayer categories’ timelines will be confirmed later in 2024.
Generating an EBS e-invoice involves certification with the MRA, creation via accounting systems, transmission to the MIRA system, and customer verification through the MIRA system. The new regime, using JSON format via API to MRA, covers sales invoices, credit notes, and debit notes, with fines for non-compliance ranging from MUR 5,000 to 10,000 per month, up to a maximum of MUR 200,000.
Effective date: May 15, 2024
