VAT Obligations and EBS Compliance in Mauritius: What Businesses Should Anticipate Now

Since October 2025, the VAT registration threshold in Mauritius has risen to Rs 3 million in annual taxable turnover. This change significantly widens the number of businesses subject to the tax compliance and invoicing requirements set by the Mauritius Revenue Authority (MRA).

For many business owners, one question keeps coming up: is their current invoicing system still suited to the new digital compliance requirements?

What is the MRA's EBS?

The EBS (Electronic Billing System) is the electronic invoicing framework introduced by the MRA to improve the traceability and compliance of tax data.

In practice, VAT-registered businesses must ensure that their invoices and management tools meet the requirements defined by the MRA regarding invoicing and the retention of tax data.

Many businesses still rely on generic solutions or manual processes (Excel, PDF invoices, foreign tools not adapted to the Mauritian context). However, these solutions do not always offer native integration or compliance specifically designed for the MRA's local requirements.

• compatibility with Mauritian tax requirements;
• correct VAT handling;
• data archiving;
• and any EBS-related integrations.

Which businesses are concerned?

Any business whose taxable turnover exceeds Rs 3 million over a period of 12 consecutive months must now register for VAT in Mauritius.

And with this registration come additional obligations:

• issuing compliant invoices;
• rigorous VAT tracking;
• data retention;
• preparing for tax audits.

Many businesses underestimate the time needed to adapt their organisation:

• data migration;
• changing software;
• team training;
• updating invoice templates;
• automating reminders and payments.

Anticipating these changes helps avoid decisions made under pressure.

How to simplify your compliance

Some local solutions have started developing features designed specifically for the needs of Mauritian businesses and the MRA's compliance requirements.

For example, Facture.mu offers an invoicing solution developed in Mauritius, with features focused on local tax compliance, invoice automation, and sending via WhatsApp or email.

Depending on the business, some migrations can be carried out quickly, especially for SMEs still using simple or manual tools.

What matters today is not only being compliant: it's setting up reliable processes before administrative obligations become a brake on growth.