A poorly built invoice is rarely intentional. It's usually an inherited Excel template, an unquestioned habit, or an MRA rule that was misunderstood. The problem is that these mistakes show up during an audit — and combined, they can represent tens of thousands of rupees in fines for an SME. Here are the 6 most common ones, with the real risk and the fix for each.
The Business Registration Number is mandatory on every invoice issued in Mauritius — even if you are not VAT-registered. Many SMEs display only their VAT number, assuming that's enough. These are two distinct numbers serving different verification purposes with the MRA and the Registrar of Companies.
Add your BRN to your invoice template header, alongside your VAT number. If you don't know your BRN, check the Registrar of Companies portal.
Restarting from 001 on 1 January, skipping numbers after a credit note, or running parallel series (one for local clients, one for international) are all practices the MRA treats as red flags. Numbering must be continuous, unique, and uninterrupted — throughout the entire life of the business.
Use a year-stamped format without resetting: INV-2026-001, INV-2027-001 is acceptable as it identifies the year without breaking continuity. Keep a single sequence across all invoice types.
Displaying one all-in amount without showing the ex-VAT subtotal, VAT rate, VAT amount, and inc-VAT total separately is not MRA-compliant. This error also penalises your B2B clients, who cannot reclaim VAT that is not explicitly stated on your invoice.
Structure every invoice with 3 distinct lines at the bottom: Subtotal (ex-VAT) / VAT 15% / Total (inc-VAT). If you have multiple rates (15% and 0%), create a separate line for each.
The mandatory VAT registration threshold is Rs 3 million in turnover over any rolling 12-month period. Many growing SMEs cross this threshold without realising it — or realise too late. Every invoice issued without VAT after crossing the threshold becomes a clear-cut offence.
Track your turnover on a rolling 12-month basis, not just the financial year. Once you approach Rs 5M, start the registration process with the MRA proactively so you're not caught late.
Mauritius law requires all accounting documents — invoices issued and received — to be kept for at least 7 years. Deleting invoices after 3-4 years, or only keeping PDFs without the signed originals, can make it impossible to justify your past tax filings during a retroactive audit. The obligation also applies to digital invoices: a deleted file or a closed software account is not a valid excuse.
Set up a digital archive organised by year and month, with an off-site backup (cloud). Verify that your invoicing software keeps the full history — including cancelled invoices — with no configurable time limit.
This mistake isn't penalised by the MRA, but it's costly in a different way: an invoice without an explicit due date has no legal force in a payment dispute. Without one, your client can pay whenever they want — and your ability to issue a formal reminder or legal notice rests on shaky ground. For SMEs working with large corporates or government bodies in Mauritius, unspecified payment terms regularly stretch to 90-120 days.
Always add "Due date: [date]" or "Payment within 30 days" to every invoice. Also specify late payment penalties — even if you don't always enforce them, their presence accelerates payment.
Summary
| Mistake | Main risk | Fix |
|---|---|---|
| Missing BRN | Fine up to Rs 10,000/invoice | Add BRN to invoice template header |
| Non-sequential numbering | Full audit triggered | Single, continuous sequence |
| No ex-VAT/VAT breakdown | VAT not deductible for client | 3 distinct lines at invoice bottom |
| No VAT after Rs 6M threshold | Reassessment + fine up to Rs 50,000 | Track rolling 12-month turnover |
| Insufficient archiving | Reassessment on prior years | Digital archive, 7 years minimum |
| No due date | Late payments and cash flow issues | Explicit due date on every invoice |
Facture.mu eliminates all 6 risks automatically: BRN and VAT number built in, sequential numbering managed, ex-VAT/VAT breakdown automatic, configurable due date, and 7-year archiving included in GROW & SCALE plans.
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