MRA E-Invoicing: Complete Guide for Mauritius Businesses

MRA e-invoicing is the Mauritius Revenue Authority's electronic invoicing system. If you are VAT-registered in Mauritius, you are required to issue electronic invoices that are fiscalised in real time with the MRA. This guide explains what e-invoicing is, who must comply, the deadlines, what you need from your EBS, and how to choose the right provider.

What is MRA e-invoicing?

MRA e-invoicing is the system that requires all VAT-registered businesses in Mauritius to issue electronic invoices through an MRA-listed Electronic Billing System (EBS). Each invoice is fiscalised in real time with the MRA, which returns a unique Invoice Registration Number (IRN) and a QR code that goes on the customer invoice. Every invoice in a sequence is cryptographically linked to the previous one via a hash chain, which makes it impossible to alter historical invoices without detection. For a plain-English explanation of each term, read our guide to fiscalisation, IRN, QR code and hash chain.

Who needs to comply?

All VAT-registered businesses in Mauritius. The current compulsory VAT registration threshold is MUR 3 million of taxable supplies, and some prescribed activities require registration regardless of turnover. Once registered, you must comply with MRA e-invoicing. Non-VAT-registered businesses are not required to use an MRA-listed EBS, although many choose to for record-keeping and professionalism.

What are the MRA deadlines?

The MRA rolled out e-invoicing in stages by taxpayer size:

Check the MRA portal for the exact deadline applicable to your taxpayer category. If your business is registered for VAT, you need an MRA-listed EBS solution regardless of your size. Check the full list of MRA-listed EBS providers to verify your vendor.

What do you need from an MRA-listed EBS?

Your EBS must, at minimum:

1. Issue invoices in real time and fiscalise them with the MRA endpoint.
2. Compute and store the MRA-required hash chain (each invoice's hash depends on the previous invoice's data). Read how the MRA hash chain works.
3. Store the IRN returned by the MRA internally and not print it on the customer invoice.
4. Render the QR code (Base64 PNG) returned by the MRA on the customer invoice.
5. Continue issuing invoices when the MRA endpoint is unreachable (offline mode), with sequential counter and “Not Yet Fiscalised” placeholder. Invoices are auto-fiscalised in batch on reconnect. Read how offline fiscalisation works.
6. Block credit notes without a mandatory reason and without referencing the original invoice. See common MRA credit note mistakes.
7. Maintain a transaction report with counter, invoice number, IRN, previous hash, sorted ascending - exportable to CSV for MRA audits. Learn how to generate MRA-compliant reports.
8. Support all five document types: STD (standard invoice), CRN (credit note), DRN (debit note), PRF (proforma), TRN (training).

How to choose an MRA-listed EBS

Check the MRA EBS Solution Providers list on the MRA portal. Currently 95 providers are listed. Look for: (1) the provider is currently on the list; (2) the product is MRA-listed for your taxpayer category; (3) the provider has live Mauritius support; (4) the system has all eight behaviours above; (5) free migration is offered from your current system. Use our 7-point checklist for choosing an EBS provider. Codeblix eInvoicing is MRA-listed (SN 95, BRN C24214425) and supports all eight behaviours out of the box.

How much does an MRA-listed EBS cost in Mauritius?

Typical pricing tiers in 2026:

• Starter: MUR 1,500 - 3,000/month (1-3 users, basic invoicing)
• Standard: MUR 3,000 - 7,000/month (5-10 users, invoicing + accounting)
• Premium: MUR 7,000 - 20,000/month (unlimited users, all modules)

Watch for hidden costs: per-invoice fees, per-user fees on top of base subscription, setup fees, and migration fees. Read the full EBS pricing guide or check our pricing page.

What happens if you don't comply?

Non-compliance with MRA e-invoicing can result in:

• Financial penalties per non-fiscalised invoice.
• Increased audit risk - non-compliant businesses are flagged for MRA audits.
• Customer trust impact - large corporate customers may refuse to deal with non-compliant suppliers.

Read the real cost of MRA non-compliance.

Step-by-step: how to become compliant

1. Choose an MRA-listed EBS from the MRA list. Not sure where to start? Read our 7-point checklist.
2. Sign up for a free 14-day trial (no credit card needed). Set up your business profile (BRN, TAN, address, business activity). Confused by TAN and BRN? Read our TAN, BRN, VAT guide.
3. Import your customers and items. Migration from QuickBooks, Sage, or Xero is free. See our migration guide.
4. Start issuing invoices through the EBS. Every receipt is automatically fiscalised.
5. Run the transaction report monthly for MRA audit readiness. Learn how to generate MRA-compliant reports.
6. File your quarterly VAT return on the MRA portal as usual.

If you have questions, check our FAQ page or contact us for a demo.

Related compliance guides

Read our guide to MRA fiscalisation, how the MRA hash chain works, MRA offline mode requirements, and MRA credit note rules. For VAT filing see our Mauritius VAT guide. Browse the Codeblix blog for more guides on every aspect of MRA e-invoicing.