MRA E-Invoicing: Complete Guide for Medium Taxpayers

Medium taxpayers in Mauritius — those with annual turnover between MUR 10 million and MUR 100 million — are required to comply with MRA e-invoicing.

What is MRA e-invoicing?

MRA e-invoicing is the Mauritius Revenue Authority's electronic invoicing system. It requires all VAT-registered businesses to issue electronic invoices that are fiscalised in real time with the MRA.

Key requirements

• All invoices must be issued through an MRA-approved EBS
• Every invoice gets a unique Invoice Registration Number (IRN) from the MRA
• A hash chain links invoices to prevent tampering
• QR codes are printed on customer invoices (provided by MRA)
• Credit notes must reference the original invoice and include a reason
• Offline mode is required: invoices can be issued even when the MRA endpoint is unreachable

How to comply

1. Choose an MRA-approved EBS solution (Codeblix eInvoicing is one — SN 95)
2. Set up your business profile (BRN, TAN, address)
3. Import your customers and items
4. Start issuing invoices through the EBS
5. Run the transaction report monthly for MRA audit

Penalties for non-compliance

Non-compliance with MRA e-invoicing can result in penalties and additional scrutiny. The MRA has been clear that they expect all VAT-registered businesses to comply.