Mauritius e-invoicing plans

September 12, 20220

Type: Draft Legislation

Plans to use electronic invoices have been confirmed by the Indian island nation of Mauritius. This information was provided in the budget for 2022–2023 as revisions to the Value Added Tax Act. 

Taxpayers will be required to pre-clear invoices in a Continuous Transaction Controls CTCmodel under the new live reporting regime. A fiscal invoice must be reported and confirmed before an invoice can be paid. The taxpayer must first be certified with the Director-General of the Mauritius Revenue Authority in order to do this.    

The new system includes: 

  • Sales Invoices 
  • Credit Notes 
  • Debit Notes 

Failure to issue registered invoices carries a fine of MUR 5,000 to 10,00 per month. However, it may increase to MUR 200,000. 

Effective date: 2022/2023 



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