e-Invoicing in Mauritius: Timeline, Guidelines, Process, and Steps for Implementation

Mauritius has taken a major step toward digital tax reform with the phased implementation of its e-invoicing system, led by the Mauritius Revenue Authority (MRA). As of April 2025, the rollout is underway, beginning with selected pilot taxpayers and gradually extending to more businesses. e-invoicing in Mauritius requires companies to issue structured invoices in JSON format, transmit them in real time via certified Electronic Billing Systems (EBS), and receive a validation response from the MRA. Each Mauritius e-invoice must be registered and approved before it is issued to customers. The goal is to streamline VAT compliance, minimise fraud, and enhance tax transparency. This blog covers what e-invoicing is, the e-invoicing implementation timeline, process, guidelines, and the key steps businesses must follow to stay compliant with Mauritius’ evolving tax system.

What is e-Invoicing in Mauritius?

E-invoicing in Mauritius is a digital system introduced by the Mauritius Revenue Authority (MRA) to manage how VAT invoices are issued and reported. Businesses are required to use Electronic Billing Systems (EBS), which is approved by the MRA and generates invoices in JSON format. e-invoices in Mauritius are transmitted in real-time to the MRA’s system for validation. Once approved, each invoice receives a unique invoice reference number (IRN) and a QR code. The goal is to make invoicing faster, more secure, and fully transparent.

e-Invoice Implementation Timeline

Mauritius has adopted a phased approach to roll out its national e-invoicing system. Each phase focuses on specific stakeholders and technical milestones to ensure a smooth transition.

e-Invoicing Process in Mauritius

To comply with the Mauritius Revenue Authority (MRA), businesses must use a certified Electronic Billing System (EBS) that is integrated with the e-invoicing portal. Here’s how the process works from setup to e-invoices in Mauritius issuance and receipt.

1. EBS Customisation: Economic Operators must ensure their Electronic Billing System is developed or modified to meet the technical requirements set by the MRA.
2. EBS Developer Registration: Software providers or internal ICT teams register on the MRA Developer Portal to access tools, documentation, and test environments.
3. System Testing and Self-Certification: The EBS must go through a series of mandatory tests. Once successful, the system is self-certified for compliance.
4. Economic Operator Registration: After system readiness, Economic Operators register themselves and their EBS on the MRA e-Invoicing Portal to begin the onboarding process.
5. Generation of EBS MRA ID: Each registered system is issued a unique EBS MRA ID, which is used to identify the source of every invoice transmitted.
6. Live Invoice Transmission: Compliant EBS systems send invoice data to the MRA system in real time. The transmission includes key invoice fields like TIN, invoice number, value, and tax details.
7. Issuing Fiscal Invoices: Once verified, the system issues fiscal invoices with a unique fiscal reference and QR code. These are legal proof of transactions for VAT purposes.
8. Receiving and Verifying Invoices: Buyers receive fiscal invoices and can verify authenticity through the QR code or by cross-checking with the MRA validation portal.

e-Invoicing Compliance Guidelines

To comply with the MRA’s e-invoicing mandate, businesses must follow specific technical and procedural requirements.

• Mandatory Real-Time Fiscalisation: All invoices, credit notes, and debit notes must be transmitted in real-time from the EBS to the MRA's IFP for validation before being issued to customers.
• Invoice Format: Invoices must be generated in JSON format, adhering to the MRA's specified structure. ​
• Invoice Registration Number (IRN) and QR Code: Upon validation, the MRA assigns a unique IRN and QR code to each invoice, which must be included on the fiscalised invoice provided to the customer.
• Electronic Billing System (EBS) Compliance: Businesses must ensure their EBS is compliant with MRA specifications, including anti-tampering features and secure data transmission protocols.   
• Registration Requirements: Economic operators are required to register their EBS with the MRA and obtain a unique EBS MRA ID for each system used across different business locations. ​
• Archiving: Fiscalised invoices must be securely stored for a minimum period of five years, as stipulated by the MRA. ​

Who Needs to Comply with e-Invoicing in Mauritius?

As of 2025, e-invoicing is mandatory in Mauritius for all Economic Operators with an annual turnover exceeding MUR 100 million. The requirement is being rolled out in phases, and more businesses will be gradually brought under the mandate as part of the Mauritius Revenue Authority’s national e-invoicing implementation plan.

Benefits of e-Invoicing in Mauritius

E-invoicing brings real, long-term value to businesses operating in Mauritius. Beyond tax compliance, it helps modernise how companies manage their invoicing and interactions with the Mauritius Revenue Authority (MRA). Key benefits include:

• Encourages fair competition by creating a level playing field
• Aligns Mauritius with global tax technology standards
• Increases transparency in business dealings
• Helps businesses adopt real-time digital invoicing systems
• Strengthens Mauritius’s reputation as a business-friendly destination while supporting better tax collection and compliance

How can ClearTax help a business with e-Invoicing in Mauritius?

ClearTax simplifies e-invoicing in Mauritius with a fully compliant and user-friendly solution:

• Seamless integration: Connects smoothly with your existing billing, ERP, or POS system to generate invoices in the MRA-approved format.
• MRA-compliant: Validates invoices against the Mauritius Revenue Authority’s e-invoicing requirements before submission.
• Secure storage: Safely archives all e-invoices, making them easily accessible for audits and legal purposes.
• Smart reminders: Notifies you of upcoming compliance deadlines, helping you stay on track.
• EBS readiness: Supports EBS registration, testing, and onboarding as per MRA guidelines.

Conclusion

Mauritius has adopted a structured and phased approach to e-invoicing, requiring businesses to register and operate through MRA-certified EBS solutions. Invoices must be issued in structured formats like JSON, validated through the MRA portal, and stored securely for audit purposes. ClearTax offers a tailored solution to support businesses in this journey, integrating with billing systems, ensuring compliance with MRA requirements, managing EBS onboarding, and storing invoices securely.