Pre-clearance fiscal electronic invoices via cash registers
The Indian island nation of Mauritius has confirmed plans to implement electronic fiscal cash registers. This was disclosed in the 2022 Budget as updates to the Value Added Tax Act by the Mauritius Revenue Authority (MRA). The launch is undertaken in two phases:
- June 2023 – electronic billing systems, including cash register, POS systems, ERP’s and invoice billing platforms. These platforms must now have completed their registration for the developer portal to view functional specifications, technical documentation, and other information detailing the MRA invoicing system requirements.
- January 2024 – taxpayers issuing invoices. The must be able to generate invoice via MRA’s Electronic Billing System. This also requires customers to validate their suppliers’ invoices were correctly validated by EBS. The MRA will notify taxpayers of the exact date the will be expected to be registered shortly.
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, based on JSON format via and API to MRA 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.