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E-Invoicing in Mauritius (MRA EBS): Who, When and How to Comply

The MRA Electronic Billing System (EBS) rolls out in phases. Here is who must transmit invoices in real time, the technical spec, and how to onboard.

Anexa Biz May 30, 2025 9 min read
Laptop displaying an MRA compliant e-invoice with QR code for the Mauritius EBS system

What is EBS?

The MRA Electronic Billing System (EBS) requires certain taxpayers to transmit every fiscal invoice to the MRA in real time. Each invoice receives an Invoice Reference Number (IRN) and a QR code, and only the MRA-issued IRN makes the document a valid fiscal receipt.

Phased scope

  • Phase 1 — Businesses with turnover > Rs 100M (Certified Software Solutions in production).
  • Phase 2 — Businesses with turnover > Rs 20M.
  • Phase 3 — All VAT-registered businesses.

Technical architecture

  • Certified EBS Solution (in-house or vendor-provided).
  • JSON payload posted to the MRA EBS API in near-real time.
  • MRA validates, returns IRN and QR data.
  • Software prints/PDFs the invoice with IRN and QR.

Frequently asked questions

Q. Is EBS mandatory today?

Only for taxpayers in the current active phase; the scope expands progressively. Voluntary onboarding is encouraged.

Q. What happens if my software is not EBS-certified?

You cannot issue fiscal invoices from that software once EBS applies to you. Certification via the MRA vendor programme is required.

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