MRA Transaction Report Requirements
What must be in your EBS transaction report for MRA audit.
The MRA requires every MRA-approved EBS to maintain a transaction report. The report is the primary evidence the MRA reviews during an audit. This page covers what must be in the report, how it must be sorted, and how to export it for the MRA.
What is the transaction report?
The transaction report is a complete chronological list of every invoice (and credit note, debit note, proforma, and training document) issued by the EBS. The report is required by the MRA and is the main artifact reviewed during an audit.
What fields must the report include?
- Counter number — the company-global sequential counter
- Invoice number — the human-readable invoice identifier
- IRN — the MRA-assigned Invoice Registration Number (blank if not yet fiscalised)
- Previous invoice hash — the hash of the previous invoice in the chain
- Date and time — when the invoice was issued
- Document type — STD, CRN, DRN, PRF, or TRN
- Total amount — including tax
- Customer — name and TAN/BRN if B2B
How must the report be sorted?
Sorted ascending by counter number. The MRA reviews the report in sequence to validate the hash chain. Gaps in the counter or out-of-order entries are red flags.
How do I export the report for the MRA?
Your MRA-approved EBS should let you export the report to CSV (and optionally PDF or Excel) on demand. The export should cover any date range you specify. Codeblix eInvoicing exports the transaction report from the reporting module.
How far back does the report go?
The MRA requires businesses to keep records for 5 years. Your EBS must store at least 5 years of transaction data and let you export any portion of it. Codeblix eInvoicing stores all transaction data for the life of the account.
What if the MRA asks for a report during an audit?
You log in to your EBS, navigate to the transaction report, set the date range the MRA requests, and export to CSV. The export is your submission. Codeblix eInvoicing supports date-range export to CSV, Excel, and PDF.
Common mistakes to avoid
- Missing invoices in the sequence (counter gaps)
- Out-of-order entries (must be sorted ascending by counter)
- Missing IRN for previously fiscalised invoices (would indicate data loss)
- Wrong field names in the CSV (use the MRA-specified field names)
Internal links
Read our complete MRA e-invoicing guide, MRA fiscalisation explained, and MRA reports feature in Codeblix eInvoicing.
Key points
- ✓ Counter number, invoice number, IRN, previous hash are mandatory fields
- ✓ Sorted ascending by counter number
- ✓ Exportable to CSV for MRA audit
- ✓ Records kept for 5 years
FAQ
What is the format of the transaction report CSV?
The MRA Technical Guidelines specify the field names. Common fields: counter, invoiceNumber, irn, previousNoteHash, dateTime, documentType, totalAmount, customerName, customerTan.
Can I export the report in PDF or Excel?
Yes, most EBS platforms support CSV, Excel, and PDF. The MRA typically requests CSV. Codeblix eInvoicing supports all three.
What if there are gaps in the counter?
Gaps in the counter indicate missing or deleted invoices. The MRA will investigate. Your EBS should not allow gaps — it should prevent deletion of fiscalised invoices.
How often should I run the transaction report?
We recommend monthly for MRA audit readiness. Some businesses run it weekly or daily during high-volume periods.