E-invoicing mandate — Mauritius
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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5/15/2024
Mauritius · between businesses in force
The obligation does not arise on the cut-off date but by written notification from the Director-General (§ 20A(2) VAT Act) — irrespective of turnover and of VAT registration. The turnover bands are the roadmap, not the legal basis.
Threshold: limited liability companies with annual turnover above 100 million MUR.
Legal basis: Value Added Tax (E-Invoicing) Regulations 2023 (GN No. 132 of 2023) — VAT Act § 20A · Last reviewed: 10/27/2026 -
8/1/2025
Mauritius · between businesses in force
The obligation does not arise on the cut-off date but by written notification from the Director-General (§ 20A(2) VAT Act) — irrespective of turnover and of VAT registration. The turnover bands are the roadmap, not the legal basis.
Threshold: medium and small taxpayers with annual turnover above 100 million MUR.
Legal basis: Mauritius Revenue Authority — e-Invoicing, Medium & Small Taxpayers · Last reviewed: 10/27/2026 -
6/30/2026
Mauritius · between businesses in force
The obligation does not arise on the cut-off date but by written notification from the Director-General (§ 20A(2) VAT Act) — irrespective of turnover and of VAT registration. The turnover bands are the roadmap, not the legal basis.
Threshold: annual turnover above 80 million MUR.
Legal basis: Mauritius Revenue Authority — e-Invoicing, Medium & Small Taxpayers · Last reviewed: 10/27/2026 -
9/1/2026
Mauritius · between businesses in force
The obligation does not arise on the cut-off date but by written notification from the Director-General (§ 20A(2) VAT Act) — irrespective of turnover and of VAT registration. The turnover bands are the roadmap, not the legal basis.
Threshold: annual turnover above 40 million MUR.
Legal basis: Mauritius Revenue Authority — e-Invoicing, Medium & Small Taxpayers · Last reviewed: 10/27/2026
Platforms and authorities
EBS · Invoice Fiscalisation Platform · MRA
What Invoiceflair can do — Mauritius
Mauritius: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.