VAT in Mauritius: is your invoicing software ready for the MRA's new obligations?

Since October 2025, the VAT registration threshold in Mauritius has risen to Rs 3 million in annual taxable turnover. This measure has considerably widened the number of businesses subject to the tax and filing obligations set by the Mauritius Revenue Authority (MRA).

For many business owners, one question now arises: is their invoicing system suited to the new digital compliance and invoice fiscalisation requirements?

What is the MRA's EBS?

The Electronic Billing System (EBS) is the electronic invoicing system introduced by the MRA to modernise VAT collection and improve tax transparency.

Unlike a simple PDF invoice sent by email, the EBS relies on an invoice fiscalisation mechanism. Transactions must be transmitted electronically to the MRA in order to obtain validation and a unique tax identifier before or at the moment the fiscal invoice is issued.

The aim is to allow the MRA to track VAT-liable transactions more efficiently, while reducing the risk of errors and tax fraud.

The businesses concerned must therefore ensure that their invoicing software is able to:

• handle Mauritian VAT correctly;
• produce compliant fiscal invoices;
• transmit the required data to the MRA;
• retain tax data in line with regulatory requirements;
• integrate with the fiscalisation processes set out by the EBS.

Which businesses are concerned?

Since October 2025, any business whose taxable turnover exceeds Rs 3 million over a period of 12 consecutive months must register for VAT.

In parallel, the EBS rollout is being carried out progressively according to turnover level:

Category	Annual turnover	EBS deadline
Large enterprises	More than Rs 100 million	Already in force
MSTD	More than Rs 100 million	Already in force
MSTD	More than Rs 80 million	30 June 2026
MSTD	More than Rs 40 million	1 September 2026

Many businesses that are not yet concerned today could be in the upcoming rollout phases.

Why prepare now?

Becoming compliant is not limited to installing a new piece of software.

It often involves:

• migrating existing data;
• adapting invoice templates;
• training teams;
• automating invoicing and collection processes;
• setting up the necessary connections with the MRA's systems.

Waiting until the last minute can lead to additional costs and operational disruption.

How to simplify your compliance

Businesses are well advised to favour solutions designed for the Mauritian market and able to evolve with the MRA's requirements.

For example, Facture.mu was developed in Mauritius with a particular focus on local tax compliance, VAT management, invoicing automation, and integration with Mauritian regulatory requirements.

For many SMEs still using Excel, manual PDF invoices, or foreign software not adapted to the local context, the transition can be carried out quickly when it is anticipated early enough.

The challenge is no longer simply to produce invoices. It is to put in place a reliable, compliant, and scalable system that will allow the business to keep growing without being held back by the new regulatory obligations.