Mauritius
The Mauritius Revenue Authority (MRA) runs a real-time e-invoicing system in which a certified billing system sends each invoice to MRA's Invoice Fiscalisation Platform, which returns an Invoice Registration Number and QR code before the fiscal invoice is issued; there is no Peppol connection.
Guide reviewed .
Invoicing and electronic documents
MRA e-Invoicing System and Invoice Fiscalisation Platform (IFP)
The IFP registers billing systems, authenticates them, receives and monitors transaction data, and returns an Invoice Registration Number (IRN) and QR code for each fiscalised invoice. It is a national clearance system, separate from Peppol.
MRA standard e-invoice in JSON, sent over MRA's interface · Official source: Mauritius Revenue Authority · e-Invoicing System FAQs (July 2023)
Electronic Billing System (EBS)
The taxpayer's own invoicing software, ERP, cash register or point-of-sale solution. It must be bought from an EBS Solution Provider registered with MRA, certified against MRA's functional specifications and registered on the IFP with an EBS identification number.
Software certified to MRA's functional specifications · Official source: Government Notice No. 132 of 2023 · Value Added Tax (E-invoicing) Regulations 2023
MRA e-Invoicing Portal
Taxpayers register their billing systems here and pass the prescribed tests. A developer portal lets solution providers test their systems against the IFP.
Web portal · Official source: Mauritius Revenue Authority · e-Invoicing
Mauritian e-invoicing is real-time fiscalisation, not a document exchange network. The supplier's certified billing system sends each invoice, debit note and credit note to MRA's Invoice Fiscalisation Platform, gets back an IRN and QR code, and only then issues the fiscal invoice to the customer. The obligation applies only once MRA has notified the taxpayer, and it does not depend on VAT registration. Check the MRA e-invoicing page for the current phases and the list of registered EBS solution providers.
Peppol plays no part in this. A Peppol invoice to a Mauritian buyer does not replace the fiscal invoice. A supplier with a Mauritian obligation must still fiscalise through a registered EBS that follows the VAT (E-invoicing) Regulations 2023.
Legal guide
B2B and B2C · fiscal invoices
Mandatory for notified taxpayers, phased by turnoverUnder section 20A of the VAT Act, MRA's Director-General can require a taxpayer to issue fiscal invoices from a date in a written notice, whatever its turnover and whether or not it is VAT-registered. Deadlines so far are 15 May 2024 (LTD, over MUR 100 million), 1 August 2025 (MSTD, over MUR 100 million), 30 June 2026 (MSTD, over MUR 80 million) and 1 September 2026 (MSTD, over MUR 40 million). MRA says the obligation will be extended progressively to other taxpayers.
Official source: Mauritius Revenue Authority · e-InvoicingFiscal invoice content
Prescribed by regulationA fiscal invoice is issued for each transaction and must show, among other things, the EBS registration number, item details and taxes, the customer's business registration number (BRN) where the customer is a business, the supplier's name and BRN, the date and time, a sequential number, and the QR code and IRN generated by the IFP. Debit and credit notes are also transmitted.
Official source: Government Notice No. 132 of 2023 · Value Added Tax (E-invoicing) Regulations 2023Paper, manual and offline invoices
RestrictedBusinesses with e-invoicing obligations should not issue handwritten or word-processed invoices. If the internet connection fails, the EBS may issue non-fiscalised invoices, which must be sent to the IFP automatically once the connection is restored. Fiscal invoices may be issued electronically or printed with the QR code.
Official source: Mauritius Revenue Authority · e-Invoicing System FAQs (July 2023)Penalties
In forceFailing to issue fiscal invoices carries a penalty of MUR 10,000 for each month or part of a month, capped at MUR 200,000. Tampering with the e-invoicing system carries a penalty of up to MUR 50,000 and possible prosecution.
Official source: Mauritius Revenue Authority · e-Invoicing System FAQs (July 2023)VAT
Standard rate 15%Registration is compulsory when annual taxable turnover exceeds or is likely to exceed MUR 3 million, and for listed professions whatever their turnover. Registered persons with turnover above MUR 10 million file monthly returns and must also submit a list of taxable supplies, other than retail sales, with invoice numbers and values.
Official source: Mauritius Revenue Authority · VAT FAQs (September 2025)
Timeline
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Developer phase begins
The first phase opened for developers and EBS solution providers, who register, customise, test and self-certify their billing systems.
Official source: Mauritius Revenue Authority · e-Invoicing -
VAT (E-invoicing) Regulations 2023 in operation
Government Notice No. 132 of 2023 set up the e-invoicing system, the IFP, EBS registration and the content of fiscal invoices.
Official source: Government Notice No. 132 of 2023 · Value Added Tax (E-invoicing) Regulations 2023 -
Mandatory fiscal invoices for the largest taxpayers
Notified economic operators with turnover above MUR 100 million had to start issuing fiscal invoices. Voluntary issuing had opened earlier, when the Economic Operator's Portal went live.
Official source: Mauritius Revenue Authority · communiqué on e-Invoicing Phase II (29 January 2024) -
MSTD taxpayers above MUR 100 million
Deadline for notified taxpayers in the MSTD category with annual turnover above MUR 100 million.
Official source: Mauritius Revenue Authority · e-Invoicing -
MSTD taxpayers above MUR 80 million
Deadline for notified MSTD taxpayers with annual turnover above MUR 80 million.
Official source: Mauritius Revenue Authority · e-Invoicing -
MSTD taxpayers above MUR 40 million
Deadline for notified MSTD taxpayers with annual turnover above MUR 40 million. Later phases have not been dated in the sources reviewed.
Official source: Mauritius Revenue Authority · e-Invoicing
Peppol in Mauritius
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.