Since early 2026, the Mauritius Revenue Authority has stepped up compliance checks on invoices issued by businesses and sole traders. Fines for non-compliant invoicing can reach Rs 50,000 per breach. This is no longer a theoretical risk: audits are actively taking place across several sectors in Mauritius. This guide gives you the full list of what every invoice must include — and the special cases you need to know about.

👉 What a non-compliant invoice can cost you: a fine of up to Rs 50,000, rejection of input VAT for your client, inability to claim a VAT refund, and potential reassessment of your tax returns for the past 3 financial years.

The 4 Mandatory Field Categories

MRA regulations organise mandatory fields into four distinct categories. Each one is compulsory — the absence of a single element can invalidate the entire invoice.

Seller identification
  • Full name or company name
  • Complete professional address
  • Business Registration Number (BRN)
  • VAT registration number (if VAT-registered)
Buyer identification
  • Client name or company name
  • Client's full address
  • Client's BRN or VAT number (B2B transactions)
Transaction details
  • Date of issue
  • Unique sequential invoice number
  • Detailed description of goods/services
  • Quantity and unit price
Amounts and VAT
  • Amount excluding VAT
  • Applicable VAT rate (15%, 0%, or exempt)
  • VAT amount
  • Total including VAT
  • Currency used

👉 BRN: mandatory even without VAT. Your registration number from the Registrar of Companies must appear on every invoice issued in Mauritius — whether or not you are VAT-registered. A Sole Trader not subject to VAT must still display their BRN.

Additional Requirements for Specific Situations

Certain scenarios require extra fields that standard regulations don't always spell out explicitly — but that the MRA checks systematically.

Client outside Mauritius (exported services)

VAT is 0%, but the label "Zero-rated supply" must appear explicitly on the invoice. Without it, the MRA may reclassify the transaction as taxable at 15%. Also include the client's country and, where possible, their tax identification number.

Credit note

A credit note is not simply a negative invoice: it must carry the heading "Credit Note", reference the original invoice number, and include all the mandatory fields of the original. The numbering must use a distinct sequence or be clearly differentiated from standard invoices.

VAT-exempt supply

Some services (education, healthcare, regulated financial services) are exempt from VAT. In this case, include the label "Exempt — [legal basis]" in place of the VAT rate. Never leave the VAT field blank: an empty field is treated as an oversight, not a deliberate exemption.

Invoicing in foreign currencies

You may invoice in euros, US dollars, or British pounds. Always state the exchange rate applied and the reference date used for conversion. The MRA must be able to recalculate the equivalent amount in Mauritius rupees for your tax filings.

The Pre-Send Checklist

Before every send, run through these 10 points. An invoice that ticks all of them is a risk-free invoice.

  • My BRN is displayed in the header
  • My VAT number is present (if applicable)
  • The invoice number follows the sequence without any gap
  • The date of issue is stated
  • The client's name and address are complete
  • The service description is precise and detailed
  • The amount ex-VAT, VAT amount, and total inc-VAT are shown separately
  • The correct VAT rate is applied (15%, 0%, or exempt)
  • "Zero-rated supply" is shown for clients outside Mauritius
  • The currency is clearly stated

Facture.mu automatically includes every MRA-required field on every invoice — BRN, VAT, sequential numbering. Every invoice is compliant from the moment you create it, with nothing to memorise.

Create an MRA-compliant invoice →