MRA Fiscalisation Explained

Fiscalisation is the process of registering an electronic invoice with the MRA. When you issue an invoice through an MRA-listed EBS, the EBS sends the invoice data to the MRA endpoint, and the MRA returns an Invoice Registration Number (IRN) and a QR code. The IRN is stored in your EBS but never printed on the customer invoice. The QR code is printed on the customer invoice so customers and the MRA can verify authenticity.

What is fiscalisation?

Fiscalisation is the act of registering an invoice with the Mauritius Revenue Authority. It is the core of MRA e-invoicing. Without fiscalisation, an invoice is not legally valid for VAT purposes, and your business is non-compliant.

How does fiscalisation work?

1. You create an invoice in your MRA-listed EBS.
2. The EBS computes the invoice's hash, including the previous invoice's hash, date, amount, BRN, and invoice identifier. This forms the MRA-required hash chain.
3. The EBS sends the invoice data to the MRA endpoint over a secure encrypted channel.
4. The MRA validates the payload, assigns a unique IRN, and returns the IRN plus a QR code (Base64 PNG).
5. The EBS stores the IRN and QR code, and prints the QR code on the customer invoice.
6. The IRN is never printed or exported - it stays inside the EBS as proof of registration.

What is an IRN?

IRN stands for Invoice Registration Number. It is a unique identifier assigned by the MRA to each fiscalised invoice. The IRN is stored internally in your EBS and is used in the transaction report for MRA audits. It is not printed on the customer invoice - only the QR code is.

What is the QR code?

The MRA returns a QR code (in Base64 PNG format) for each fiscalised invoice. The QR code is printed on the customer invoice. Customers (and the MRA) can scan this QR code with a phone camera to verify the invoice. The QR encodes the invoice number, MRA approval status, and a verification URL.

What about offline mode?

When the MRA endpoint is unreachable (no internet, MRA down, network issue), the EBS must continue issuing invoices. In offline mode:

• The invoice gets a sequential counter (it is still part of the hash chain).
• The QR code area shows “Not Yet Fiscalised” text in place of the QR code.
• The IRN field is empty or marked as pending.
• On reconnect, the EBS sends all unfiscalised invoices to the MRA in batch and updates them with the returned IRN and QR code.

Read the full MRA offline mode requirements.

What is the hash chain?

The hash chain is the MRA-required cryptographic link between consecutive invoices. Each invoice's hash depends on the previous invoice's data and hash. This makes it impossible to alter or delete a historical invoice without breaking the chain. The MRA validates the chain on every new invoice. Read the full MRA hash chain guide.

Document types supported

An MRA-listed EBS must support five document types:

• STD: Standard sales invoice.
• CRN: Credit note (refund or correction).
• DRN: Debit note (additional charge).
• PRF: Proforma invoice (quote).
• TRN: Training invoice (for MRA test scenarios).

Internal links

Read our complete MRA e-invoicing guide, MRA hash chain explained, and MRA credit note rules. See how Codeblix eInvoicing handles fiscalisation.