Mauritius

MU

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.

Timeline

  1. 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
  2. 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
  3. 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)
  4. 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
  5. 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
  6. 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 numbers

Documents 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.