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Guide · Mauritius · Published 2026-10-11

How to invoice in Mauritius: what to include

The fields a Mauritius invoice needs, how to number and date it, when to show VAT, the e-invoicing rules, and how to fix a mistake with a credit note.

  • Rs MUR
  • VAT 15%
  • TAN
  • A4
  • English

What every invoice must show

  • The words 'VAT INVOICE' in a prominent place, and a serial number and date of issue.
  • The supplier's name, business address, VAT Registration Number and business registration number (BRN) — both numbers, not one. Where the buyer is also VAT-registered, the buyer's name, business address, BRN and VAT Registration Number; where the buyer is in business but not VAT-registered, the buyer's name, business address and BRN.
  • The value of the supply, stated so as to show whether it is subject to VAT, and where it is, the value, the amount of VAT and the rate applied. Where the value is in a foreign currency, the exchange rate applied to it.
  • Keep legible copies, on paper or electronically, in chronological order, for at least 5 years after the transaction. A business that is not VAT-registered issues a receipt instead, and that receipt must still carry its name, business address and BRN, a serial number, the date, a description and the value.

Numbering, keeping and correcting invoices

Every person must keep a full and true written record of every transaction, on paper or electronically, in English or French (VAT Act s.19(1)). Importers and exporters also keep copies of customs declarations, and everyone keeps the invoices and receipts they receive in the order received (s.19(2)). The value of a taxable supply is expressed in Mauritius currency (s.12(1)). Section 20(2)(c) requires a serial number on each VAT invoice without prescribing a format.

Corrections are made through debit notes and credit notes: the amount of input tax or output tax is adjusted for any debit note, credit note or bad debt proved to have become bad and actually written off (s.21(4)). Only a registered person making a taxable supply may issue a VAT invoice or any document showing an amount as VAT (s.20(5)).

A registered person who fails to issue a VAT invoice, and any person who fails to keep records or issue an invoice or receipt, commits an offence (s.56). On conviction the fine is up to Rs 100,000 and the imprisonment up to 3 years (s.60(1), consolidated text to May 2026).

Electronic invoicing in Mauritius

Yes, and it is live and mandatory by turnover band. The MRA e-Invoicing System requires an economic operator to transmit each invoice to the MRA's Invoice Fiscalisation Platform in real time, before giving it to the customer; the platform returns an Invoice Registration Number (IRN) and a QR Code, and only then is the document a 'fiscal invoice'. The operator's own software — accounting package, POS, ECR or ERP — is the Electronic Billing System (EBS), must be bought from an EBS Solution Provider registered with the MRA, and must itself be registered on the portal for an EBS MRA ID. Legal basis: section 20A of the VAT Act and the Value Added Tax (E-invoicing) Regulations 2023, in force 2 October 2023. Who it binds now: large taxpayers with turnover over Rs 100 million from 15 May 2024; medium and small taxpayers over Rs 100 million from 1 August 2025, over Rs 80 million from 30 June 2026, and over Rs 40 million from 1 September 2026. All four stages have launched. The Director-General may also notify any individual taxpayer to comply from a stated date, irrespective of turnover and whether or not they are VAT-registered. A fiscal invoice must carry the QR Code and IRN, the EBS registration number, the supplier's name and BRN and the business premises where the sale happened, the customer's BRN if the customer is in business, the invoice type, transaction type and payment method, product codes, unit prices and quantities, the taxes and rates applied, the total payable, the date and time and a sequential serial number. Customers verify an invoice by scanning the QR code, which opens the MRA verification page and shows a summary to match against the paper. If the internet drops the EBS may issue non-fiscalised invoices and must send them for fiscalisation automatically once the connection returns. Penalties: until 30 September 2026, Rs 10,000 per month for failing to issue fiscal invoices, capped at Rs 200,000. From 1 October 2026 that becomes Rs 5,000 for every day of default, capped at Rs 1,000,000 in any consecutive 12 months, payable within 28 days of the claim. Misusing or tampering with the system costs up to Rs 50,000 and may be prosecuted; from 1 October 2026 failing to use the system when required is punishable on conviction by a fine up to Rs 500,000 and up to 2 years' imprisonment.

Sources

How this guide was made

Written from published tax-authority guidance and reviewed on 2026-10-11. Everything here is indicative rather than a ruling on your circumstances, and rules change. Confirm anything you rely on with Mauritius Revenue Authority (MRA) before acting on it, and tell us if you find something out of date so we can correct it.

This guide explains the rules in general terms and is not tax advice for your circumstances. Confirm your position with a qualified adviser or with Mauritius Revenue Authority (MRA).