Documentation on Mauritius

Mauritius's MRA e-Invoicing System explained: real-time fiscalisation of every invoice through MRA's Invoice Fiscalisation Platform (JSON over an MRA API, returning an IRN and a QR code), the Phase 3 rollout by Director-General notice from Large Taxpayer Department operators above MUR 100 million (15 May 2024) to MSTD operators above MUR 40 million (1 September 2026), VAT Act Part VA and the VAT (E-invoicing) Regulations 2023, and the MUR 5,000-a-day penalty in force since 1 October 2026.

Learn about TIN number in Mauritius. Use Lookuptax for hassle-free tax id validation in Mauritius and other 100+ countries

Learn about the VAT rules and guidelines in Mauritius for businesses with our country guide — the 15% standard rate, the MUR 3 million registration threshold, TAN registration with the MRA, the phased e-invoicing mandate, and the VAT changes enacted by the Finance Act 2026 (Act No. 14 of 2026) — zero-rated electronic books, a new digital-service charge on online-marketplace commission, and the phased easing of the foreign digital-supplier registration rules.