Creating an invoice in Mauritius is not just about getting paid — it is about meeting the requirements set by the Mauritius Revenue Authority. An MRA-compliant invoice protects you from penalties and gives your business credibility. Here is how to create one step by step.

Step 1: Include Your Business Details

At the top of your invoice, include:

Your business name.
Your Business Registration Number (BRN).
Your VAT Registration Number (if registered).
Your business address and contact details.

Step 2: Add Customer Details

Include the full name and address of the customer you are invoicing. This is a mandatory requirement under the VAT Act.

Step 3: Assign a Unique Invoice Number

Every invoice must have a unique, sequential number. Choose a format and stick with it — for example, INV-001, INV-002, INV-003. The MRA requires no gaps in your numbering sequence.

Step 4: Set the Invoice Date

This is the date the invoice is issued. Do not backdate or future-date invoices.

Step 5: Add Line Items

For each product or service, list:

Description of the goods or services.
Quantity.
Unit price.
Total price for that line item.

Step 6: Select the Supply Type Code

The MRA uses supply type codes to classify transactions:

TC01 — Standard rated supply (15% VAT).
TC02 — Zero-rated supply (0% VAT).
TC03 — Exempt supply (no VAT charged).
TC04 — Export of goods (zero-rated).

Select the correct code for each invoice. The wrong code can trigger an audit.

Step 7: Show the VAT Breakdown

Your invoice must clearly show:

Total amount excluding VAT.
VAT rate applied (15% for standard-rated supplies).
VAT amount.
Total amount including VAT.

Do not just show the final total — the MRA requires the VAT to be shown separately.

Step 8: Include Payment Terms

While not strictly an MRA requirement, including payment terms (e.g., "Payment due within 30 days") helps you get paid on time and reduces disputes.

Quick Checklist

✓ Business name, BRN, and VAT number.
✓ Customer name and address.
✓ Unique sequential invoice number.
✓ Invoice date.
✓ Itemised description of goods/services.
✓ Quantity and unit price.
✓ Supply type code (TC01, TC02, TC03, or TC04).
✓ Total excluding VAT.
✓ VAT rate and amount.
✓ Total including VAT.

How Fanal Simplifies the Process

Fanal auto-fills your business details, assigns sequential invoice numbers, calculates VAT automatically, and lets you select your supply type code from a dropdown. You can create a compliant invoice in under a minute from your phone. Try it free today.

How to Create an MRA-Compliant Invoice in Mauritius