MRA Electronic Billing System
What fiscalisation actually requires
The Mauritius Revenue Authority is rolling out a national e-invoicing system in phases. Once you are in scope, invoices, credit notes and debit notes must be sent to the MRA in real time and validated before they reach your customer.
In one paragraph
Fiscalise first, issue second
Your billing software — an accounting package, invoicing solution, POS, ECR or ERP — becomes an Electronic Billing System. It sends each document to the MRA Invoice Fiscalisation Platform in a structured JSON format. The platform validates it and returns an Invoice Reference Number and a QR code. Only then is the document valid to give to the buyer.
That single change reorders the whole billing process. It is the reason a compliant EBS is not a printing template but a live channel that has to be registered, certified, monitored and available whenever you invoice.
What has to be transmitted
- Invoices
- Every sale of goods or services in scope, business-to-business and business-to-consumer.
- Receipts
- Point-of-sale and cash-register documents issued in place of an invoice.
- Credit notes
- Referenced back to the original fiscalised document.
- Debit notes
- Same treatment, same real-time requirement.
Who is in scope
A phased rollout, by turnover
The MRA is bringing economic operators in by revenue bracket. These are the phases published so far — thresholds and dates move, so confirm your own position with the MRA or ask us to check it for you.
June 2023 — solution providers
EBS software developers and solution providers register, test and self-certify their systems through the MRA e-Invoicing Developer Portal.
15 May 2024 — turnover above MUR 100 million
Economic operators notified by the Director-General begin issuing fiscalised invoices, credit notes and debit notes in real time.
2025–26 Budget — threshold lowered to MUR 80 million
The scope widens to taxpayers above MUR 80 million of annual turnover, with further reductions signalled for later brackets.
Next brackets — everyone else, in time
The stated direction of travel is full national coverage. Businesses below the current threshold can onboard voluntarily and be ready ahead of their date.
How a document is fiscalised
What happens in those two seconds
1 · Structured, not printed
Your EBS builds the document in the MRA’s JSON structure — seller and buyer identifiers, line detail, tax treatment per line, totals. Mandatory fields are checked before anything leaves your network.
2 · Transmitted and validated
The document goes to the Invoice Fiscalisation Platform in real time. The platform checks it against the schema and your registration, and either accepts or rejects it with a reason.
3 · IRN and QR returned
An accepted document comes back with a unique Invoice Reference Number and a QR code. Both must appear on the copy you give the buyer. That copy is now a fiscal invoice.
Obligations that outlast go-live
Compliance is a standing duty
Registering once is not the job. Your EBS has to stay certified, your transmission channel has to stay up, and your records have to survive an audit years later. This is the part we take on for you.
- Registration
- Register your EBS on the MRA e-Invoicing Portal and obtain an EBS MRA ID for each system and business location you invoice from.
- Certification
- The system must meet MRA specifications, including anti-tampering controls and secure transmission.
- Archiving
- Fiscalised documents must be stored securely for at least five years and produced on request.
- Continuity
- Outages, rejections and failed transmissions have to be detected, resolved and evidenced — not discovered at VAT time.
If you get it wrong
The cost of non-compliance
Late reporting, non-fiscalised bills and system failures carry administrative penalties, and can lead to suspension of system access or disallowed input VAT claims. In practice the input VAT exposure is the one that hurts: your customers need your invoices to have been fiscalised properly to claim on them.
Penalties and thresholds are set by the MRA and change with each Budget. We track them so your setup keeps pace.
Not sure where you stand?
Tell us your turnover bracket and what you invoice with today. We will tell you whether you are in scope now, what your date looks like, and what onboarding involves for your setup. No obligation.