Regulatory updates - Mauritius
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Mauritius will start e-invoicing obligation in May
The Mauritius Revenue Authority (MRA) has issued a communication that states the start of the e-invoicing mandate in the country with a phased rollout approach.
Mauritius e-invoicing mandate is expected to go live in Q1 of 2024
Phase 2 of the Mauritian mandate is drawing closer. Taxpayers in scope need to prepare their billing software to comply with the requirements of the mandate.
Mauritius plans to go live with an E-Invoicing project
Comprised of their Electronic Billing System (EBS) and Invoice Fiscalization Platform (IFP), the Mauritius Revenue Authority (MRA) has opted to implement electronic invoicing.
Country Specifications
E-Invoicing/CTC Model:
Pre-clearance
Mandatory Infrastructure:
– IFP (Invoice Fiscalisation Platform)
Mandatory Format:
Json local format
Mandatory for Issuing:
Phased roll out:
–Businesses turnover >RS 100M: 15 May 2024
–Other businesses: TBA
Mandatory for Receiving:
Phased roll out:
–Businesses turnover >RS 100M: 15 May 2024
–Other businesses: TBA
eSignature:
Not Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed