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Mauritius e-Invoicing
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Mauritius requires notified businesses to fiscalise every invoice with the MRA's Invoice Fiscalisation Platform (IFP) before issuing it. The MRA brings taxpayers in by written notice in turnover waves, starting with large taxpayers above MUR 100 million on 15 May 2024 and reaching MUR 40 million on 1 September 2026.
Previous
1 September 2026
MSTD taxpayers above MUR 40 million join
Latest
1 October 2026
Finance Act 2026 raises e-invoicing penalties
Mauritius e-Invoicing Overview
All segments
B2B
phased
since 15 May 2024Applies from
| 15 May 2024 | Issue | Taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million |
| 1 August 2025 | Issue | Taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million |
| 30 June 2026 | Issue | MSTD taxpayers with annual turnover above MUR 80 million |
| 1 September 2026 | Issue | MSTD taxpayers with annual turnover above MUR 40 million |
More detail
Under section 20A of the VAT Act , the Director-General can require any person, by written notice, to issue fiscal invoices from a fixed date, whether or not that person is a taxable person or makes only exempt supplies. Notified taxpayers must issue every invoice through an Electronic Billing System connected to the IFP. The MRA rollout table lists no wave below MUR 40 million.
B2G
phased
since 15 May 2024Applies from
| 15 May 2024 | Issue | Taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million |
| 1 August 2025 | Issue | Taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million |
| 30 June 2026 | Issue | MSTD taxpayers with annual turnover above MUR 80 million |
| 1 September 2026 | Issue | MSTD taxpayers with annual turnover above MUR 40 million |
B2C
phased
since 15 May 2024Applies from
| 15 May 2024 | Issue | Taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million |
| 1 August 2025 | Issue | Taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million |
| 30 June 2026 | Issue | MSTD taxpayers with annual turnover above MUR 80 million |
| 1 September 2026 | Issue | MSTD taxpayers with annual turnover above MUR 40 million |
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Implementation Timeline(9 events)
Key deadlines: B2B, B2G and B2C Issue: 15 May 2024
Fiscal invoice obligation written into the VAT Act
2 August 2022
Legislative
E-invoicing Regulations come into operation
2 October 2023
Legislative
Higher penalties for not issuing fiscal invoices
1 October 2026
Legislative
Amendments in the Finance Act 2026 took effect. Failing to issue fiscal invoices now attracts a penalty of MUR 5,000 per day, up to MUR 1 million in any 12 consecutive months, and the offence of failing to use the e-invoicing system carries a fine of up to MUR 500,000 and up to 24 months' imprisonment.
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Compliance Regime
Tax Authority
CTC Model
Clearance
The taxpayer's Electronic Billing System (an accounting package, ERP, POS or electronic cash register) sends each invoice, debit note and credit note as JSON through an API to the IFP in real time, as set out in the MRA functional specifications . The IFP registers the transaction and returns an Invoice Registration Number (IRN) and a QR code, which must appear on the fiscal invoice handed to the customer. If the internet connection is lost, the billing system may issue non-fiscalised invoices and must send them for fiscalisation automatically once the connection returns, according to the MRA e-invoicing FAQ .
Standards
IFP (Invoice Fiscalisation Platform)
Record-keeping & Reporting
Archiving
5 years minimum retention after completion of the transaction (VAT Act sections 19(4) and 20(4)); records and invoice copies may be kept electronically (sections 19(1) and 20(3))
SAF-T
Not required
N/A
Technical Formats
JSON
Penalties
Failure to issue fiscal invoices
From 1 October 2026, a person who fails to issue fiscal invoices as required under section 20A in any taxable period is liable to a penalty of MUR 5,000 for every day of failure, up to MUR 1 million in any 12 consecutive months, payable within 28 days of the date the claim is issued, under section 20B of the VAT Act as replaced by the Finance Act 2026 . The previous penalty was MUR 10,000 for every month or part of a month, capped at MUR 200,000.
Failure to use the e-invoicing system
Misuse of or tampering with the system
Latest Update
Penalty Update
1 Oct 2026Finance Act 2026 raises e-invoicing penalties
From 1 October 2026, failing to issue fiscal invoices attracts a penalty of MUR 5,000 per day, up to MUR 1 million in any 12 consecutive months, replacing MUR 10,000 per month capped at MUR 200,000. The maximum fine for failing to use the e-invoicing system rose to MUR 500,000 with up to 24 months' imprisonment, under the Finance Act 2026.
Official Sources
Related Countries
Frequently asked questions about e-Invoicing in Mauritius
Mauritius is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.
B2B e-Invoicing in Mauritius is in a phased rollout since 15 May 2024. The rollout runs in phases: 15 May 2024 (issue, taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million); 1 August 2025 (issue, taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million); 30 June 2026 (issue, MSTD taxpayers with annual turnover above MUR 80 million); 1 September 2026 (issue, MSTD taxpayers with annual turnover above MUR 40 million). Under section 20A of the VAT Act , the Director-General can require any person, by written notice, to issue fiscal invoices from a fixed date, whether or not that person is a taxable person or makes only exempt supplies. Notified taxpayers must issue every invoice through an Electronic Billing System connected to the IFP. The MRA rollout table lists no wave below MUR 40 million.
B2G e-Invoicing in Mauritius is in a phased rollout since 15 May 2024. The rollout runs in phases: 15 May 2024 (issue, taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million); 1 August 2025 (issue, taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million); 30 June 2026 (issue, MSTD taxpayers with annual turnover above MUR 80 million); 1 September 2026 (issue, MSTD taxpayers with annual turnover above MUR 40 million). Regulation 10(1) of the Value Added Tax (E-invoicing) Regulations 2023 requires a fiscal invoice for every transaction, so supplies to government follow the same rollout. The IFP data structure records them as a separate B2G transaction type.
Mauritius supports the following e-Invoice formats: JSON.
Mauritius uses the following e-Invoicing standards: IFP (Invoice Fiscalisation Platform). Archiving requirement: 5 years minimum retention after completion of the transaction (VAT Act sections 19(4) and 20(4)); records and invoice copies may be kept electronically (sections 19(1) and 20(3)).
The taxpayer's Electronic Billing System (an accounting package, ERP, POS or electronic cash register) sends each invoice, debit note and credit note as JSON through an API to the IFP in real time, as set out in the MRA functional specifications . The IFP registers the transaction and returns an Invoice Registration Number (IRN) and a QR code, which must appear on the fiscal invoice handed to the customer. If the internet connection is lost, the billing system may issue non-fiscalised invoices and must send them for fiscalisation automatically once the connection returns, according to the MRA e-invoicing FAQ .
Mauritius has penalties for e-Invoicing non-compliance. Failure to issue fiscal invoices: From 1 October 2026, a person who fails to issue fiscal invoices as required under section 20A in any taxable period is liable to a penalty of MUR 5,000 for every day of failure, up to MUR 1 million in any 12 consecutive months, payable within 28 days of the date the claim is issued, under section 20B of the VAT Act as replaced by the Finance Act 2026; Failure to use the e-invoicing system: A person required to use the e-invoicing system who fails to do so commits an offence under section 20E of the VAT Act; Misuse of or tampering with the system: Using the e-invoicing system to mislead the Director-General, or deliberately tampering with it, attracts a penalty of up to MUR 50,000 under section 20C of the VAT Act.
B2C e-Invoicing in Mauritius is in a phased rollout since 15 May 2024. The rollout runs in phases: 15 May 2024 (issue, taxpayers of the Large Taxpayer Department (LTD) with annual turnover above MUR 100 million); 1 August 2025 (issue, taxpayers of the Medium and Small Taxpayer Department (MSTD) with annual turnover above MUR 100 million); 30 June 2026 (issue, MSTD taxpayers with annual turnover above MUR 80 million); 1 September 2026 (issue, MSTD taxpayers with annual turnover above MUR 40 million). A fiscal invoice is required for each transaction, including sales to customers who are not in business, under regulation 10 of the Value Added Tax (E-invoicing) Regulations 2023 .