Data Structure of an e-Invoice

to comply with the MRA e-Invoicing System

For Software Developers

Data Structure of an e-invoice
v 1.2
Version History
Version Changes Date
v1.0 Original document 21st June 2023
v1.1 Changes 23rd October 2023
 2 fields have been
added (Invoice Total
and Discount/rebase
on total amount)
v1.2 Changes 23rd November 2023
 BRN not mandatory for
B2G

11
Data Structure of an e-invoice
v 1.2

STANDARD E-INVOICE TEMPLATE

Item
SN JSON element Data Type Size Description Requirement
Description
Invoice Details - This section has the details pertaining to an invoice
This attribute allows the seller to provide its
VAT Registration Status.
Type of Person
1 personType String 4 The possible values are Mandatory
- Supplier
1. VATR = VAT Registered Person
2. NVTR = Non VAT Registered Person
This attribute allows the seller to define the
nature of transaction.
The possible values are
1. B2B = Business to Business
Transaction
2 transactionType String 3 2. B2G = Business to Government Mandatory
Types
3. B2C = Business to Consumer
4. EXP = Zero rated supplies – Exports
5. B2E = Taxable supplies made to exempt
bodies or persons
This attribute allows the seller to define the
type of invoice issued by the seller.
The possible values are
1. STD = Standard
3 Invoice Type invoiceTypeDesc String 3 Mandatory
2. PRF = Proforma
3. TRN = Training
4. CRN = Credit
5. DRN = Debit
This attribute defines the sequential invoice
Invoice number which is automatically generated
4 invoiceIdentifier String 100 Mandatory
Number by the EBS on the e-invoice and/or
associated credit/debit notes.
The attribute defines the number of
invoices generated by the EBS. The counter
invoice
5 invoiceCounter String 20 cannot be reset except that it may Mandatory
counter
automatically reset to minimum value on
reaching maximum counts.
This attribute defines the sequential
number of an existing invoice generated by
Invoice
an EBS (invoiceIdentifier).
6 reference invoiceRefIdentifier String 100 Conditional
Identifier
The attribute is mandatory if
invoiceTypeDesc is a CRN or a DRN.
This attribute defines the digital fingerprint
of a document obtained using a
standardized hashing algorithm to prevent
modifying or tampering with the original
data.

Previous Invoice Hash will be based on last

invoice for each type of invoice (STD, CRN,
DRN, PRF & TRN) at the time when the next
Previous invoice is sent for fiscalisation and shall be
7 invoice/note previousNoteHash String 100 Mandatory
generated by the EBS.
hash.
Previous Invoice Hash = (Date & Time +
Invoice Amount + BRN + invoice number) of
previous invoice. Refer to Technical Guide
to prepare and send EBS transactions for
details.

0 should be sent as value for first invoice.

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Data Structure of an e-invoice
v 1.2
Item
SN JSON element Data Type Size Description Requirement
Description
This attribute defines the date and time the
e-invoice was generated on the EBS. It is
anticipated that this attribute will be
8 DateTime dateTimeInvoiceIssued String 17 Mandatory
automatically populated by the EBS.

Format should be yyyyMMdd HH:mm:ss.

This attribute defines the total VAT amount
collected for the purchase of
goods/services.

Total Vat If purchase consists of non VATable items,

9 totalVatAmount String 20 Mandatory
Amount totalVatAmount should be 0.

Attribute should contain only numeric

values and should be rounded to 2 decimal
places.
This attribute defines the total amount
without VAT for the purchase of
goods/services.
Total Amount
10 totalAmtWoVatCur String 20 Mandatory
without VAT Attribute should contain only numeric
values and should be rounded to 2 decimal
places.

This attribute defines the total amount

without VAT for the purchase of
Total Amount
goods/services expressed in Mauritian
11 without VAT in totalAmtWoVatMur String 20 Conditional
currency if invoice is issued in foreign
MUR
currency.

This attribute defines the currency in which

the invoice is issued.
12 Currency currency String 3 Mandatory
Default value should be MUR but should be
open for other currencies
This attribute defines the total amount to
be paid inclusive of VAT for the purchase of
goods/services.
13 Invoice Total invoiceTotal String 20 Mandatory
invoiceTotal = totalVatAmount +
totalAmtWoVatCur
Discount /
This attribute defines the discount/rebate
14 rebate on total discountTotalAmount String 20 Conditional
amount if present for total sales.
amount
This attribute defines the total amount paid
inclusive of VAT for the purchase of
goods/services.

Total Amount totalAmtPaid = invoiceTotal -

15 totalAmtPaid String 20 Mandatory
Paid discountTotalAmount

Attribute should contain only numeric

values and should be rounded to 2 decimal
places.
This attribute allows seller to define the
reason for issuance of credit/debit note.

This attribute is mandatory if

16 Reason Stated reasonStated String 100 Conditional
invoiceTypeDesc is either CRN or DRN.

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Data Structure of an e-invoice
v 1.2
Item
SN JSON element Data Type Size Description Requirement
Description
This attributes allows seller to define
whether the sales transaction was done in
Cash or Credit.

The possible list of values are

Sales
17 salesTransactions String 6 Mandatory
Transactions 1. CASH = Cash
a. CASH = Cash
b. BNKTRANSFER = Bank Transfers
c. CHEQUE = Cheques
d. CARD = Cards
2. CREDIT = Credit
Seller Identification - This section contains the Seller details

Name of seller This attribute defines the legal name of the

18 name String 100 Mandatory
(legal name) person supplying the goods/services.

This attribute defines the trade name of the

19 Trade Name tradeName String 100 Optional
person supplying the goods/services.
VAT
This attribute defines the VAT number of
20 Registration tan String 8 Mandatory
the person supplying the goods/services.
Number
This attribute defines the Business
Registration Number (BRN) of the person
21 BRN - Supplier brn String 10 Mandatory
supplying the goods/services.

Business
This attribute allows the business address of
22 Address - businessAddr String 250 Mandatory
the person supplying the goods/services.
Supplier
This attribute allows the telephone number
of the person supplying the goods/services.
Telephone
23 businessPhoneNo String 20 Numbers allowed 0 to 9, space and +. For Optional
number
example: +230 2076000

This attribute defines the counter/terminal

details (number, name) of the EBS where
receipt was issued to buyer. This counter
EBS Counter number is issued by the taxpayer.
24 ebsCounterNo String 20 Optional
number
This should appear on the printed invoice

This attribute defines the ID of the cashier

operating the EBS.
25 Cashier ID cashierID String Optional

Buyer Identification - This section contains the Buyer details

This attribute defines the legal name of the
person to whom the goods / services are
supplied

This attribute is mandatory for B2B and B2G

transactions.
Legal name of
26 name String 100 Conditional
buyer

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Data Structure of an e-invoice
v 1.2
Item
SN JSON element Data Type Size Description Requirement
Description
This attribute defines the category of the
buyer.

The possible values are

Type of Person 1. VATR = VAT Registered Person
27 buyerType String 4 Conditional
- Buyer 2. NVTR = Non VAT Registered Person
3. EXMP = Exempt Person

This attribute is mandatory for B2B and B2G

transactions.
This attribute defines the VAT number of
the person to whom the goods/services are
VAT Number - supplied.
28 tan String 8 Conditional
buyer
This attribute is mandatory for B2B and B2G
transactions.
Business
The business address of the person to
29 Address - businessAddr String 100 Optional
whom the goods/services are supplied.
Buyer

The BRN of the person to whom the

goods/services are supplied.
30 BRN - buyer brn String 10 Conditional
This attribute is mandatory for B2B.

The National Identity Card of the buyer.

NIC / NCID of
31 nic String 14 Optional
buyer
May be implemented at a later stage.
Description of Goods/Services - This section contains the details of each item

32 Line Item itemNo String 10 This attribute defines the line item number Mandatory

This attribute defines the category of

supplies made by the supplier.
Types of
The possible list of values are
33 Supplies /Tax taxCode String 4 Mandatory
1. TC01 = Taxable SS at rate of 15%
Code
2. TC02 = Taxable SS at zero rate
3. TC03 = Exempt SS

This attribute defines the nature of supplies

made to buyer.
Nature of
34 nature String 8 The possible list of values are Mandatory
Supplies
1. GOODS = Goods
2. SERVICES = Services

Description of The description of goods/services are

35 itemDesc String 100 Mandatory
Goods/Services supplied

Product Code productCodeMra 8 May be published on MRA website. Leave

of Goods_MRA String blank for the time being.
36

As per supplier's own records

Product Code
37 productCodeOwn 100 Optional
of Goods_Own String

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Data Structure of an e-invoice
v 1.2
Item
SN JSON element Data Type Size Description Requirement
Description
This attribute defines the unit price of
goods supplied.
38 Unit Price unitPrice String 20 Conditional
This attribute is mandatory if "Nature of
Supplies"= Goods
This attribute defines the quantity of goods
supplied.
39 Quantity quantity String 20 Conditional
This attribute is mandatory if "Nature of
Supplies"= Goods

Discount / This attribute defines the discount/rebate

40 discount String 20 Conditional
rebate amount if present for the sale of item.

This attribute defines the amount after

Discounted discount.
41 discountedValue String 20 Conditional
value
The amount is exclusive of VAT.

Value (amount This attribute defines the amount without

42 amtWoVatCur String 20 Mandatory
excl VAT) VAT for the purchase of goods/services.

This attribute defines the amount without

VAT for the purchase of goods/services
Value (amount
expressed in Mauritian currency if invoice is
43 excl VAT) in amtWoVatMur String 20 Conditional
issued in foreign currency.
MUR
It should be numeric.
This attribute allows the seller to specify the
VAT amount collected on the VATable item.

vatAmt should be numeric and should be

44 VAT Amount vatAmt String 20 Mandatory
rounded to 2 decimal places.

The attribute is Mandatory if personType =

VATR
This attribute allows the seller to specify the
total amount to be paid by the buyer.
45 Total Amount totalPrice String 20 Mandatory
totalPrice should be numeric and it should
be rounded to 2 decimal places.

STANDARD E-INVOICE TEMPLATE

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