Mauritius puts a daily price on not issuing fiscal invoices
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
- Compliance
- Status
- Enacted
- 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
Any person required to issue fiscal invoices under section 20A of the Mauritius VAT Act.
Failure to issue fiscal invoices in Mauritius will cost MUR 5,000 per day from 1 October 2026, capped at MUR 1,000,000 over any rolling 12 months.
InvoicingERP
Section 25(h) repeals and replaces section 20B(1) of the VAT Act: failure to issue fiscal invoices attracts a penalty of MUR 5,000 for every day the failure continues, capped at MUR 1,000,000 in any consecutive 12-month period.
What changed in detail
Section 25(h) repeals and replaces section 20B(1) of the VAT Act: failure to issue fiscal invoices attracts a penalty of MUR 5,000 for every day the failure continues, capped at MUR 1,000,000 in any consecutive 12-month period.
What it means
A per-day penalty changes the economics of a lapse: an outage or a misconfigured till that would previously have produced a fixed fine now accrues while it goes unnoticed. The MUR 1,000,000 ceiling is reached in 200 days, so the cap is not much of a comfort for a persistent problem.
Proof
(1) Any person who, pursuant to section 20A, fails to issue fiscal invoices in any taxable period, shall be liable to pay to the Director-General a penalty of 5,000 rupees for every day during which such failure occurs up to a maximum of one million rupees in any consecutive period of 12 months during which such failure occurs.
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