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Mauritius e-invoicing update

Electronic Billing System third wave taxpayers 2026

In the 2025-26 Budget, the third wave of taxpayers were confirmed to be mandated for e-invoicing for businesses operating based on a Continuous Transaction Controls CTC model.  The first, large tax payers, RS 100m turnover, will be expected to be registered by 15 May 2024.

The rollout plan, started in 2023, is proceeding as follows:

  1. 1 Jun 2023: electronic billing systems, including cash register, POS systems, ERP’s and invoice billing platforms. These platforms have completed their registration for the developer portal to view functional specifications, technical documentation, and other information detailing the MRA invoicing system requirements.
  2. 15 May 2024 – large 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.
  3. 2026 – taxpayers with annual turnover above MUR 80million

The new live reporting regime will require tax payers to pre-clear invoices in Invoices must be first reported and confirmed a fiscal invoice.

How to generate an EBS e-invoice

  1. This requires the taxpayer to be first certified with the Director-General of the Mauritius Revenue Authority.
  2. Taxpayer creates the e-invoice in their accounting or fiscal cash register;
  3. It is transmitted live to the MIRA system of MRA;
  4. MIRA generates a QR code or IRN;
  5. The taxpayer receives electronically the above;
  6. Taxpayer may issue approved e-invoice to customer; and
  7. Customer may verify the invoice QR code via MIRA

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.

Middle East & Africa e-invoicing

Country Date Comments (click for details)
Angola Sept 2025 Implementation plans being completed
Bahrain 2026? Plans progressing for launch 2025 likely
Benin 2020
Botswana 2025-26 Plans for e-invoicing
Burundi 2022 E-Tax reporting
Cape Verde 2020 Mandatory e-invoicing
Côte d’Ivoire 2019 E-invoicing mandated for certain supplies
Congo, Republic 2024 e-invoicing and fiscal devices mandate
Egypt Sep 2021 E-invoice B2B and B2C
Eswatini TBC E-invoicing tender issued
Ghana 2022 Phased rollout of mandatory E-VAT invoicing regime
Israel 5 May 2024 Pre-clearance to follow Chile model
Jordan Apr 2025 Pre-clearance e-invoices and pre-filled VAT returns
Kenya Aug 2021 TIMS e-invoice
Madagascar 2025? E-invoicing mandate
Mauritania Oct 2023 Launch of e-invoices
Mauritius May 2024 Mandatory e-invoicing
Malawi 2024 E-billing introduction
Morocco 2026 B2B mandate proposal
Namibia TBC E-invoicing proposals
Niger 2021 Mandatory electronic invoices for all taxpayers
Nigeria 2025 B2B e-invoicing & B2C e-reporting
Oman 2026 Potential e-invoicing implementation
Rwanda 2021 Mandatory e-invoicing for all taxpayers
Saudi Arabia Dec 2021 Pre-clearance e-invoicing
Senegal 2025? Mandatory e-invoicing proposal
South Africa 2028? E-invoicing, digital reporting and pre-filled returns consultation
Tanzania 2022 VFD pre-clearance e-invoicing
Tunisia 2016 B2B and B2C e-invoices
UAE July 2026 E-invoice regime
Uganda Jun 2022 Pre-clearance e-invoice and fiscal cash registers
Zambia Jul 2024 E-invoicing introduction

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