Mauritius extends e-invoicing to businesses over MUR 40 million from 1 September 2026
This page records one dated change. For the rules in Mauritius as they stand today, see the Mauritius guide →
- Jurisdiction
- 🇲🇺 Mauritius
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Impact
- Action required
- Announced
- 10 August 2026
- Effective
- 1 September 2026
- Authority
- Mauritius Revenue Authority (MRA)
- Systems
- Invoicing, ERP, POS
- Verified
- Fetched from official source · high confidence
Mauritian Medium and Small Taxpayer Department (MSTD) economic operators with annual turnover exceeding MUR 40 million — and, separately, any taxpayer the Director General notifies individually under section 20A(2), regardless of turnover or VAT-registration status.
If your Mauritian turnover exceeds MUR 40 million, connect to the MRA e-invoicing platform and be able to issue fiscal invoices from 1 September 2026.
InvoicingERPPOS
The Mauritius Revenue Authority's e-Invoicing Phase 3 rollout schedule requires Medium and Small Taxpayer Department economic operators with annual turnover exceeding MUR 40 million to issue fiscal invoices from 1 September 2026, following the MUR 80 million tier that took effect on 30 June 2026. Under section 20A(2) of the Value Added Tax Act, the Director General may require a taxpayer by written notification to comply with e-invoicing requirements from a date specified in the notice, irrespective of turnover level and of whether the taxpayer is registered for VAT.
What changed in detail
The Mauritius Revenue Authority’s e-Invoicing Phase 3 rollout schedule requires Medium and Small Taxpayer Department (MSTD) economic operators with annual turnover exceeding MUR 40 million to issue fiscal invoices from 1 September 2026, following the MUR 80 million tier that took effect on 30 June 2026. There is no numbered instrument behind this: the legal basis is section 20A(2) of the Value Added Tax Act, under which the Director General may require any taxpayer — irrespective of turnover or VAT-registration status — to comply with e-invoicing from a date fixed by written notice.
What it means
The published schedule is a rolling MRA notice rather than a gazetted decree, so the next threshold drop is likely to appear the same way — watch the MRA e-invoicing page rather than the Government Gazette. Because section 20A(2) lets the Director General notify individual taxpayers outside the published schedule, sitting just under MUR 40 million is not a guarantee of exemption.
Proof
MSTD 40 Million 1-Sep-26 Launched
Source snapshot of the official page. Open full size ↗Archived from the official distribution · MRA e-Invoicing rollout schedule (Phase 3, MSTD tiers) · VAT Act s.20A(2) · www.mra.mu