Mauritius raises the maximum fine for e-invoicing offences to MUR 500,000
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
- In force
- Impact
- Plan ahead
- Announced
- 13 August 2026
- Effective
- 1 October 2026
- Instrument
- MU-14-2026
- Authority
- Mauritius Revenue Authority
- Systems
- Invoicing, ERP
- Verified
- Fetched from official source · high confidence
Persons within scope of the Mauritius electronic invoicing system whose conduct falls under VAT Act section 20E.
Note the increased criminal exposure for failing to use the Mauritius e-invoicing system from 1 October 2026: a maximum fine of MUR 500,000 and up to 24 months' imprisonment on conviction.
InvoicingERP
Section 25(i) of the Finance Act 2026 amends section 20E of the Mauritius VAT Act, which makes it an offence for a person required to use the e-invoicing system to fail to do so. It deletes the words '200,000 rupees' and '12 months' and replaces them with '500,000 rupees' and '24 months', so on conviction the maximum fine rises from MUR 200,000 to MUR 500,000 and the maximum term of imprisonment doubles from 12 months to 24 months. The parallel offence in section 20F (misuse or tampering) is untouched. Effective 1 October 2026.
What changed in detail
Section 25(i) of the Finance Act 2026 amends section 20E of the Mauritius VAT Act, which makes it an offence for a person required to use the e-invoicing system to fail to do so. It deletes the words ‘200,000 rupees’ and ‘12 months’ and replaces them with ‘500,000 rupees’ and ‘24 months’, so on conviction the maximum fine rises from MUR 200,000 to MUR 500,000 and the maximum term of imprisonment doubles from 12 months to 24 months. The parallel offence in section 20F (misuse or tampering) is untouched. Effective 1 October 2026.
What it means
The fine ceiling rises two and a half times and the prison term doubles, so a conviction for failing to use the e-invoicing system now carries markedly more risk. This sits alongside the separate administrative penalty in section 20B, which the same Act changed to MUR 5,000 a day, capped at MUR 1 million in any 12 months, also from 1 October 2026.
Proof
(i) in section 20E, by deleting the words “200,000 rupees” and “12 months” and replacing them by the words “500,000 rupees” and “24 months”, respectively;
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