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Mauritius e-invoicing plans

Pre-clearance fiscal electronic invoices

The Indian island nation of Mauritius has confirmed plans to implement electronic invoices. This was disclosed in the 2022-23 Budget as updates to the Value Added Tax Act.

The new live reporting regime will require tax payers to pre-clear invoices in a Continuous Transaction Controls CTCmodel. Invoices must be first reported and confirmed a fiscal invoice.  This requires the taxpayer to be first certified with the Director-General of the Mauritius Revenue Authority.

The new regime covers:

  • Sales invoices
  • Credit notes
  • Debit notes

The fine to fail to issue registered invoices is MUR 5,000 to 10,00 per month. But this can rise to MUR 200,000.

Middle East & Africa e-invoicing

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