MRA Small Taxpayer Deadline
The MRA e-invoicing deadline for small taxpayers in Mauritius.
Small taxpayers in Mauritius — VAT-registered businesses with annual turnover below MUR 10 million — are being phased into MRA e-invoicing in 2026. This page covers the rollout, what to do now, and how Codeblix helps small businesses comply.
Who is a small taxpayer?
Small taxpayers are VAT-registered businesses with annual turnover below MUR 10 million. This category covers sole traders, micro-businesses, small retailers, and small service providers.
What is the deadline?
The MRA is phasing small taxpayers into e-invoicing in 2026, with the exact dates staggered by sub-category and registration date. Check the MRA portal for the deadline applicable to your business.
What do I need to do?
- Confirm your taxpayer category with the MRA.
- Choose an MRA-approved EBS from the MRA list. For small taxpayers, a low-cost plan with invoicing essentials is typically enough.
- Sign up and configure your business profile.
- Import your customers and items.
- Start issuing MRA-fiscalised invoices.
What if I am below the VAT threshold?
If your annual turnover is below MUR 6 million, you are not required to register for VAT and therefore not required to use an MRA-approved EBS. You may still want to use one for professionalism and easier bookkeeping, but it is not legally required.
How Codeblix helps small taxpayers
- MRA-listed EBS (SN 95)
- Starter plan from MUR 1,500/month — designed for sole traders and small businesses
- 14-day free trial, no credit card
- Set up in minutes, no accountant required
- Phone, WhatsApp, and email support
Internal links
Read our complete MRA e-invoicing guide, large taxpayer deadline, and medium taxpayer deadline. See Codeblix eInvoicing for small businesses.
Key points
- ✓ Small taxpayers (turnover < MUR 10M) are being phased into MRA e-invoicing in 2026
- ✓ Below MUR 6M turnover you are not required to register for VAT
- ✓ Codeblix Starter from MUR 1,500/month is designed for small taxpayers
FAQ
Do I need an MRA-approved EBS if my turnover is below MUR 6M?
No. The e-invoicing requirement applies to VAT-registered businesses. If your turnover is below the VAT threshold (MUR 6M), you are not required to register and not required to use an MRA-approved EBS.
How long does setup take?
With Codeblix eInvoicing, setup is typically 1-3 business days for a small business. Many customers issue their first MRA-fiscalised invoice on day one.
Can I use Codeblix if I am a sole trader?
Yes. The Starter plan is built for sole traders and small businesses. It includes invoicing, basic inventory, and customer management.
What if I am not VAT-registered yet?
You are not required to use an MRA-approved EBS until you cross the MUR 6M turnover threshold and register. You may still use Codeblix for record-keeping and professionalism.