The MRA has been rolling out its mandatory electronic invoicing system — the EBS (Electronic Billing System) — since 2023. Already live for large companies (more than Rs 50M of turnover), it is progressively expanding to cover all VAT-registered businesses. This is not simply a shift to PDF: it is a complete overhaul of the invoice flow, with real-time transmission to the MRA before any invoice is sent to the client. This guide explains how it works, who is affected, and how to prepare with confidence.
What is the EBS — Electronic Billing System?
The EBS is Mauritius's official e-invoicing system, administered by the MRA. Its principle is simple but far-reaching: every invoice -or Credit note- must be submitted to the MRA in real time, via a secure API, before it is sent to the client. The MRA validates the invoice, generates a unique QR code, and this QR code must appear on the final invoice delivered to the client.
The client can scan the QR code at any time to verify the invoice's authenticity directly on the MRA portal — eliminating fraudulent invoices and enabling automated tax audits.
👉 EBS ≠ a PDF sent by email. A well-formatted PDF email — even with all the correct MRA fields — is not an EBS invoice. The EBS requires software integration with the MRA API, transmission of structured data (JSON/XML), and receipt of a certified QR code. Only MRA-certified software can generate valid EBS invoices.
Rollout phases: who is affected and when?
The MRA has adopted a phased approach based on annual turnover thresholds. Four phases are planned:
Annual turnover > Rs 100 million
Already in force. Large Mauritian companies have been issuing EBS invoices since the initial rollout. Primarily concerns groups, distributors, and corporate service providers.
Annual turnover > Rs 80 million
Extension to upper mid-market businesses. The exact date is communicated by the MRA via its official portal. Prepare now if you are approaching this threshold.
Annual turnover > Rs 30 million
Extension to high-volume SMEs. At this stage, the majority of Mauritian businesses with significant B2B activity will be covered.
All VAT-registered businesses
The ultimate goal: every VAT-registered business must use the EBS. This includes freelancers, independent consultants, and micro-enterprises — regardless of size.
👉 The exact timetable for phases 2, 3 and 4 may change. Check the MRA portal regularly for enforcement dates. Some large clients already require EBS invoices from their suppliers regardless of the applicable phase — review your contracts.
How the EBS works in practice
The EBS invoice flow is different from a traditional invoice. Here are the 4 steps in the process:
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Create the invoice in your certified software
You enter the standard details: BRN, VAT number, client data, service lines, amounts. The software structures this data in the format required by the MRA API (structured JSON).
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Real-time transmission to the MRA
The software automatically sends the invoice data to the MRA's secure API before any client delivery. Transmission is near-instant — a matter of seconds under normal conditions.
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MRA validation and QR code generation
The MRA validates the data, records the invoice in its system, and returns a unique certified QR code. This QR code is linked to your BRN, invoice number, and amount — it cannot be forged.
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Final invoice delivered to the client
The invoice includes the MRA QR code and can be sent to the client (PDF, email, supplier portal…). The client can scan the QR code at any time to verify authenticity on the MRA portal.
What SMEs and freelancers should do right now
Even if you are not yet in an active phase, Phase 4 is inevitable for every VAT-registered business (Note: In the event of a service interruption, you can still provide your client with a non-fiscalized invoice and send them the fiscalized one later). Preparing early costs far less than scrambling to comply. Here are the concrete steps to take today:
- Check whether your B2B clients already require EBS invoices (some large groups impose this contractually on their suppliers)
- Audit your current invoicing tool: is it MRA-certified or in the process of certification?
- Stop using Word, Excel, or manual PDF invoices — they will not be EBS-compatible
- Update your BRN and VAT number in your invoicing software to prepare for API integration
- Train your team or accountants on the new invoice workflows
- Follow MRA announcements at mra.mu to know your phase entry date
👉 An unexpected benefit of the EBS: once in place, accounting reconciliation becomes largely automatic. The MRA holds all your invoices in real time, which simplifies your VAT Returns and reduces the risk of errors or reassessments. Companies already in Phase 1 report significant time savings at monthly close.
Choosing MRA-certified invoicing software
EBS compliance is not a feature you can bolt onto an existing tool not built for it. Here is what your solution must be able to do:
- Native integration with the MRA EBS API (not a third-party plugin)
- Automatic transmission and QR code reception without manual intervention
- Display of the QR code on the final invoice according to MRA specifications
- Secure 7-year archiving of invoices and MRA acknowledgements
- Automatic updates in the event of changes to the MRA protocol
👉 A well-formatted PDF is no longer sufficient. Once your turnover threshold is reached, issuing an invoice without an EBS QR code is a breach subject to sanctions. The compliance window after MRA notification is short — do not wait until the last moment to migrate.
Facture.mu is built to comply with MRA EBS requirements: native API integration, automatic certified QR code generation, 7-year archiving included. Start with a tool that will grow with the regulation — with no unpleasant surprises on the day your phase goes live.
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