Issuing an invoice in Mauritius is about more than slapping a logo at the top and a total at the bottom. Since 1 October 2025, the compulsory VAT registration threshold has dropped from Rs 6 million to Rs 3 million of taxable turnover (Finance Act 2025). The practical fallout: thousands of small Mauritian businesses become VAT-registered this year and discover that a poorly drafted invoice isn't a minor slip. It's an offence, carrying a fine of up to Rs 100,000.

Here's what the MRA and the VAT Act actually require, jargon-free, plus a template you can lift straight away.

The mandatory fields of a VAT invoice (section 20(2) of the VAT Act)

This is the heart of it. A compliant VAT invoice must clearly show:

• The words "VAT INVOICE", prominently (not buried in the footer);
• Your supplier details: name, address, VAT Registration Number and BRN;
• A serial number (sequential, no gaps) and the date of issue;
• The quantity and description of the goods or services supplied;
• The value, stating whether it is subject to VAT or not;
• Where it is: the value excluding tax, the VAT due and the rate applied (15%).

Two edge cases come up often. If you invoice in a foreign currency, show the exchange rate used (section 20(2)(fa)). And if your customer is themselves VAT-registered, add their name, address, BRN and VAT Registration Number (section 20(2)(g)).

Do you always have to issue a VAT invoice?

Yes - whenever it's a taxable supply: any registered person must issue a VAT invoice, whether or not the customer is registered. This is where a common mix-up gets expensive.

• Exempt supply (First Schedule): no VAT invoice.
• Zero-rated supply (0%, e.g. exports): still a VAT invoice, simply showing a 0% rate.
• Standard supply: VAT at 15%, a rate unchanged since 2002.

Hold on to the distinction: "zero-rated" and "exempt" are not the same thing. The former stays within the VAT system; the latter falls outside it.

VAT Registration Number, TAN, BRN: don't mix them up

A small administrative trap. The VAT Registration Number the MRA assigns you is identical to your Tax Account Number (TAN). The BRN is a separate number - and both must appear on the invoice. Also display your Certificate of Registration visibly at each place of business.

E-invoicing (EBS): are you actually affected?

Many panic at the words "mandatory electronic invoicing". The reality is more nuanced. The MRA's EBS - real-time fiscalisation through the Invoice Fiscalization Platform, which returns an IRN and a QR code before issuance - rolls out in turnover-based phases:

• Large taxpayers (LTD) > Rs 100M: since 15 May 2024;
• Rs 100M: 1 August 2025;
• Rs 80M: 30 June 2026;
• Rs 40M: 1 September 2026.

In other words, if your turnover is below those thresholds, a PDF or paper VAT invoice that complies with section 20 is perfectly valid. No need to rush into an EBS setup if nothing yet requires it.

Record-keeping and penalties

Keep every copy of an invoice for at least 5 years after the transaction, filed chronologically and legibly (sections 20(3) and 20(4)). On the enforcement side: failing to issue a VAT invoice or to keep records is an offence, carrying a fine of up to Rs 100,000 and imprisonment of up to 3 years (section 60(1)). For businesses under EBS, failure to issue costs Rs 10,000 per month (capped at Rs 200,000).

Compliant VAT invoice template

FAQ

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Stop checking these fields one by one. VAT-Invoice.mu generates invoices compliant with section 20(2) of the VAT Act in seconds: mandatory wording, sequential numbering, 15% VAT calculation and secure 5-year archiving. Create your free account and issue your first compliant invoice today.