Phased rollout of pre-clearance Electronic Billing System from May 2024
The Mauritius Revenue Authority (MRA) has confirmed the introduction of mandatory e-invoicing for businesses operating based on a Continuous Transaction Controls CTC model. The first, large tax payers, RS 100m turnover, will be expected to be registered by 15 May 2024.
The rollout plan, started in 2023, is proceeding as follows:
- 1 Jun 2023: electronic billing systems, including cash register, POS systems, ERP’s and invoice billing platforms. These platforms have completed their registration for the developer portal to view functional specifications, technical documentation, and other information detailing the MRA invoicing system requirements.
- 15 May 2024 – large taxpayers issuing invoices. The must be able to generate invoice via MRA’s Electronic Billing System. This also requires customers to validate their suppliers’ invoices were correctly validated by EBS.
- Later 2024 – other taxpayers to be confirmed.
The new live reporting regime will require tax payers to pre-clear invoices in Invoices must be first reported and confirmed a fiscal invoice.
How to generate an EBS e-invoice
- This requires the taxpayer to be first certified with the Director-General of the Mauritius Revenue Authority.
- Taxpayer creates the e-invoice in their accounting or fiscal cash register;
- It is transmitted live to the MIRA system of MRA;
- MIRA generates a QR code or IRN;
- The taxpayer receives electronically the above;
- Taxpayer may issue approved e-invoice to customer; and
- Customer may verify the invoice QR code via MIRA
The new regime, based on JSON format via and API to MRA covers:
- Sales invoices
- Credit notes
- Debit notes
The fine to fail to issue registered invoices is MUR 5,000 to 10,00 per month. But this can rise to MUR 200,000.
