- Mauritius has implemented mandatory e-invoicing with robust technical standards for taxpayers.
- This was introduced through the Finance Act of 2022 and the VAT E-invoicing Regulations issued in September 2023.
- In Phase 1, software developers and solution providers were invited to register and certify their solutions.
- The e-invoicing legislation applies to specified business categories and those notified by the Mauritius Revenue Authority.
- Phase 2 will begin in early 2024, requiring businesses to acquire an Electronic Billing System from a registered vendor to create invoices or receipts in compliance with the MRA’s standards.
Source Sovos
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- See also Worldwide Upcoming E-Invoicing mandates, implementations and changes – Chronological
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE