Mauritania
MRMauritania requires businesses to issue invoices with set contents under its tax procedures code, and the draft 2027 finance law proposes that designated taxpayers declare their invoices on the tax administration’s online declaration and payment system.
Guide reviewed .
Invoicing and electronic documents
Online declaration and payment system
The tax administration’s remote declaration and payment system (تصريح والدفع عن بعد). Under the draft 2027 finance law, invoices from taxpayers subject to the new obligation would be declared there. This is invoice reporting, not e-invoice exchange, and no Peppol link is described.
Not specified in the draft · Official source: Ministry of Finance · draft finance law for 2027, including tax code amendments (Arabic, PDF)
Mauritania has no Peppol Authority, and the sources reviewed describe no Peppol use. Invoices must meet the content rules of Article L.21 of the tax procedures code. Their format is not prescribed in the sources reviewed.
The draft 2027 finance law would add invoice declaration on the tax administration’s online system, together with a ban on paying undeclared invoices. Check whether Parliament adopts it, and which taxpayers the Minister of Finance names, before you plan for it. Buyers would carry part of the risk, so accounts-payable processes would need to confirm that an invoice has been declared before paying it.
Legal guide
B2B and B2C · invoices
Mandatory, form not specifiedUnder Article L.21 of the tax procedures code (as amended in 2021), industrial and commercial businesses, service providers and public bodies with industrial or commercial activities must give their customers an invoice, whatever their tax regime. It must show the issuer’s identity and tax number, a number from a continuous series, the date, the precise subject, the amount and the customer’s identity.
Official source: Ministry of Finance · draft finance law for 2027, including tax code amendments (Arabic, PDF)E-reporting · invoice declaration
Proposed in the draft 2027 finance lawA new paragraph 3 of Article L.21 would require invoices from taxpayers subject to electronic invoice declaration to be declared on the online system. Customers could not pay an undeclared invoice, except in cases set by regulation. A supplier that does not declare, or a customer that pays an undeclared invoice, would be fined 10% of the invoice amount including all taxes. The obligation would first apply to taxpayers named by the Minister of Finance and then be extended gradually.
Official source: Ministry of Finance · draft finance law for 2027, including tax code amendments (Arabic, PDF)E-invoicing
No e-invoicing obligation found in the sources reviewedThe Ministry of Finance’s documents reviewed contain no obligation to issue structured electronic invoices. The tax directorate’s own website could not be fully reviewed.
Official source: Ministry of Finance · announcement of the draft 2027 finance law (Arabic)
Timeline
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Draft 2027 finance law published
The Ministry of Finance published the draft finance law for 2027, including the proposed invoice-declaration rule. It is a bill, not yet law.
Official source: Ministry of Finance · announcement of the draft 2027 finance law (Arabic)
Peppol in Mauritania
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
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Registration dates in the current Directory snapshot.
Participants
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