MRA Invoice Requirements in Mauritius — What Every Business Must Include

Every invoice you issue in Mauritius must meet the requirements set out by the Mauritius Revenue Authority. Whether you are a freelancer billing your first client or a growing company with hundreds of transactions, the rules are the same — and getting them wrong can cost you.

Mandatory Fields on Every Invoice

Under Section 20 of the VAT Act and the MRA's invoicing guidelines, every tax invoice must include the following fields:

• Business Registration Number (BRN) — your unique identifier issued by the Corporate and Business Registration Department.
• VAT Registration Number — if your turnover exceeds the registration threshold, your 12-digit VAT number must appear on the invoice.
• Invoice number — sequential, unique, with no gaps. The MRA requires an unbroken series for audit purposes.
• Invoice date — the date the invoice is issued.
• Customer name and address — the full legal name and address of the buyer.
• Description of goods or services — clear, itemised details of what was supplied.
• Quantity and unit price — the number of units and the price per unit for each line item.
• Total amount excluding VAT — the subtotal before tax.
• VAT rate and amount — the applicable rate (15% standard) and the calculated VAT for each item.
• Total amount including VAT — the final amount payable by the customer.

Supply Type Codes

The MRA classifies transactions using supply type codes. Your invoices must include the correct code for each supply:

• TC01 — Standard rated supply (15% VAT).
• TC02 — Zero-rated supply (0% VAT).
• TC03 — Exempt supply (no VAT charged).
• TC04 — Export of goods (zero-rated).
• TC05 — Supply of excepted financial service.
• TC06 — Other excepted supply.

Choosing the wrong code can trigger an audit. If you are unsure which applies to a transaction, speak to your accountant or check the MRA's detailed guidance notes.

Penalties for Non-Compliance

The MRA takes invoice compliance seriously. Issuing invoices that are missing mandatory fields or using incorrect supply type codes can result in:

• A penalty of Rs 5,000 for each invoice that does not meet the prescribed requirements.
• A penalty of Rs 10,000 per month of non-compliance for businesses within the e-invoicing scope, capped at Rs 200,000.
• Additional penalties for falsifying or tampering with invoice records, up to Rs 50,000 (source: MRA).

Beyond fines, non-compliant invoices can be rejected by your customers, delaying payment and damaging your business reputation.

Common Mistakes to Avoid

1. Missing BRN or VAT number. These are the most common errors. Always double-check your business details before issuing an invoice.
2. Using the wrong supply type code. TC01 is for standard-rated supplies — do not use it for exempt or zero-rated transactions.
3. Gaps in invoice numbering. The MRA requires a sequential series. If you delete an invoice, do not reuse the number.
4. Missing VAT breakdown. You must show the VAT amount separately, not just the total including VAT.

How Fanal Helps You Stay Compliant

Fanal automatically includes every mandatory field on your invoices — BRN, VAT number, supply type codes, sequential numbering, and a clear VAT breakdown. You select your supply type code from a dropdown, and Fanal ensures the numbers add up correctly every time.

No more spreadsheets, no more manual calculations, and no more worrying about whether you forgot a field. Try it free today.