What is fiscalisation?
It is the transmission of invoice information to MRA for acceptance before the document is issued to the customer. A Peppol delivery receipt alone does not establish MRA acceptance.
Who must use it?
MRA introduces compulsory e-invoicing in stages. The table below reproduces the published turnover thresholds and deadlines. A written MRA notification can also apply regardless of turnover or VAT registration.
The MRA QR code
An accepted fiscal invoice carries the MRA QR code. Your agreed integration must return the information needed to produce the customer document after acceptance.
| Category | Annual turnover exceeding | Deadline |
|---|---|---|
| LTD | MUR 100 million | 15 May 2024 |
| MSTD | MUR 100 million | 1 Aug 2025 |
| MSTD | MUR 80 million | 30 Jun 2026 |
| MSTD | MUR 40 million | 1 Sep 2026 |
LTD: Large Taxpayers Department. MSTD: Medium and Small Taxpayers Department. Source checked 8 November 2026. Follow the date in your own MRA notification. Official MRA requirements.