Key compliance facts
Standard
MRA-defined XML schema (real-time clearance)
Authority
MRA — Mauritius Revenue Authority
Mandatory For
Businesses with annual turnover above MUR 80 million from 2026; progressive extension planned
Effective Date
2026 (large taxpayer threshold)
About Mauritius E-Invoicing
Mauritius is transitioning from electronic fiscal devices for transaction reporting to a fully digital CTC-style e-invoicing model. The Mauritius Revenue Authority (MRA) confirmed in the 2025/2026 Budget that mandatory real-time e-invoicing will apply to businesses with annual turnover above MUR 80 million from 2026. The new framework requires invoices to be electronically submitted to the MRA in real time, with progressive extension to smaller taxpayers planned in later phases. Mauritius is positioning the reform as a foundation for broader fiscal modernisation aligned with regional and EU-style CTC trends.
Implementation Phases
- ✓
EFD framework
Pre-2026Existing electronic fiscal devices used for transaction reporting.
- ◉
Large taxpayer CTC mandate
2026Businesses with annual turnover above MUR 80 million required to issue e-invoices in real time.
- ○
Progressive extension
TBDPhased extension to smaller taxpayers in coming years.
Key Compliance Facts
- MUR 80 million annual turnover threshold for 2026 phase
- Confirmed in 2025/2026 Budget
- Builds on existing electronic fiscal device infrastructure
- Real-time clearance model
- Operated by Mauritius Revenue Authority (MRA)
Frequently Asked Questions
Is e-invoicing mandatory in Mauritius?
Businesses with annual turnover above MUR 80 million from 2026; progressive extension planned. Status: Phased Rollout.
Which authority regulates e-invoicing in Mauritius?
MRA — Mauritius Revenue Authority
What e-invoicing standard does Mauritius use?
MRA-defined XML schema (real-time clearance)
What is the e-invoicing model in Mauritius?
Clearance (CTC) via MRA e-invoicing system
When did Mauritius e-invoicing take effect?
2026 (large taxpayer threshold)