MRA/MSTD/EIS/DF-ESP V1.

MAURITIUS REVENUE AUTHORITY

E-INVOICING SYSTEM
(Under Section 20A of the Value Added Tax)

DECLARATION FORM for EBS SOLUTION PROVIDER

1. GENERAL INFORMATION

Name of Company: Address:

Name of Declarant: Email ID:

Capacity in which Contact

Acting: No:

MAKE MODEL YEAR OF

MANUFACTURE

2. EBS FUNCTIONS

I, <<insert name>>, an authorized representative of the company <<insert name of company>> hereby
confirm that the abovementioned Electronic Billing System (EBS), which is sold by this company, is
compliant with the following functional specifications:

☐The EBS is able to generate invoices and their associated debit notes and credit notes in JSON format,
as per the requirements of standard electronic invoices format. The EBS is capable to transmit invoice
details in real time to the MRA e-Invoicing system.

☐The EBS is able to obtain an Invoice Registration Number (IRN) and a QR code, for every invoice, credit
note and debit note that it generates.

☐The EBS is able to record each IRN received and insert the QR code on the invoice, credit note and debit
note before making them available to the customer.
MRA/MSTD/EIS/DF-ESP V1.0

☐The EBS is able to generate a hash (an enciphered text obtained by applying a one-way algorithm upon
data which prevents the return to the original data or amending or tampering it) for each generated
electronic invoice, credit note and debit note. The hash of the document is then embedded in the next
document in the sequence.

☐In case internet connection is not available, the EBS is able to generate invoices sequentially. Once
internet connection is restored, the EBS automatically sends the batch of invoices that were not fiscalised
to the MRA e-Invoicing system for generation of the IRN and QR Code.

☐An invoice number, which increments sequentially, is generated by the EBS for each invoice.

☐Access to the EBS is protected by login credentials such as user ID and password and default
administrator’s password on the EBS is disabled.

☐The EBS is able to save and store electronic invoices, credit notes and debit notes on a secure and
tamper-proof storage from where the information can be readily and easily retrieved. Any tampering
attempts that might occur is revealed by the EBS.

☐The EBS has a tamper-resistant invoice counter that cannot be reset. This counter increments
sequentially for each generated invoice or associated credit or debit note and the EBS is able to record
the value of this counter in each invoice or associated credit or debit note.

☐The EBS does not allow users to reset its date and time.

☐The EBS does not allow for viewing, copying or export of the digital certificate (if any) during system
initialisation.

3. DECLARATION

☐ I DECLARE THAT THE ABOVE INFORMATION IS TRUE AND CORRECT TO THE BEST OF MY
KNOWLEDGE.

4. CONSENT

The company’s name may be published on the MRA’s website as a registered EBS solution provider.

☐YES ☐NO

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Signature of Declarant Date