Mauritius: Phases for implementing e-invoicing mandate
Details on the deployment of the national electronic invoicing (e-invoicing) system
Details on the deployment of the national electronic invoicing (e-invoicing) system
The Mauritius Revenue Authority (MRA) on 26 June 2023 released details on the deployment of the national electronic invoicing (e-invoicing) system, which will be implemented in a phased approach.
Phase 1 targets in-house or independent software developers, as well as commercial solution providers of electronic billing systems (EBS). Starting 26 June 2023, these developers are required to register, customize, test, and self-certify their EBS for compliance with the MRA e-invoicing system. To facilitate Phase 1 implementation, the MRA is requesting solution providers to sign up to the MRA e-invoicing developer portal to access functional specifications, technical documentation, and other information detailing the MRA invoicing system requirements.
Phase 2, set to begin in early 2024, will require businesses and economic operators to generate invoices or receipts using MRA-compliant EBS solutions. Pre-validation of these invoices or receipts in real-time with the MRA will be mandatory before issuing them to customers. From January 2024, customers receiving these invoices or receipts will be required to verify that the documents have been validated with the MRA. This verification requirement will apply to both businesses and the general public. The MRA has indicated that phase 2 will be further broken down into stages, with economic operators provided with sufficient advance notice to allow them ample time to make their EBS compliant with the MRA e-Invoicing system. However, the MRA recommends them to begin the process of making their EBS compliant with the MRA e-invoicing system as soon as possible.
Currently, the system mandate is limited to e-invoices and e-receipts, as well as their debit and credit notes. Invoicing data needs to be submitted with the corresponding digital certificate using a JSON format via an API that will connect to the MRA's invoice fiscalisation platform for validation. The MRA will assign an invoice registration number (IRN) and a QR code. Additional conditions, restrictions, and specifications are described on the MRA's portal.
For more information, contact a KPMG tax professional:
Kathya Capote Peimbert | kcapotepeimbert@kpmg.com
Ramon Frias | ramonfrias@kpmg.com
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