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-approved 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.

Who needs to comply?

All VAT-registered businesses in Mauritius. If your business has an annual turnover above MUR 6 million, you are required to register for VAT. Once registered, you must comply with MRA e-invoicing. Non-VAT-registered businesses are not required to use an MRA-approved 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:

• Large taxpayers (annual turnover above MUR 100 million): deadline was 1 July 2025.
• Medium taxpayers (annual turnover between MUR 10 million and MUR 100 million): compliant from late 2025 / early 2026.
• Small taxpayers (annual turnover below MUR 10 million, but VAT-registered): phased rollout in 2026.

Check the MRA portal for the exact deadline applicable to your taxpayer category.

What do you need from an MRA-approved 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).
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.
6. Block credit notes without a mandatory reason and without referencing the original invoice.
7. Maintain a transaction report with counter, invoice number, IRN, previous hash, sorted ascending — exportable to CSV for MRA audits.
8. Support all five document types: STD (standard invoice), CRN (credit note), DRN (debit note), PRF (proforma), TRN (training).

How to choose an MRA-approved 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-approved 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. Codeblix eInvoicing is MRA-listed (SN 95, BRN C24214425) and supports all eight behaviours out of the box.

How much does an MRA-approved 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.

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-approved EBS from the MRA list.
2. Sign up, set up your business profile (BRN, TAN, address, business activity).
3. Import your customers and items.
4. Start issuing invoices through the EBS.
5. Run the transaction report monthly for MRA audit readiness.
6. File your quarterly VAT return on the MRA portal as usual.

Internal links

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.

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