E-Invoicing in Mauritania: DGI Rules and Invoice Requirements

Mauritania has no verified nationwide mandate for structured e-invoicing, invoice reporting, or clearance. Businesses should instead meet tax-invoice, VAT reporting, recordkeeping, and DGI filing obligations.

In July 2026, the Ministry of Finance announced an e-invoicing system for public establishments to support public-procurement transparency and automated VAT and withholding-tax data transmission. However, details on supplier scope, mandatory use, technical formats, and implementation dates have not yet been published. The Direction Générale des Impôts (DGI) also provides digital services for tax declarations and payments, while Article L.21 of the General Tax Code sets out ordinary invoice requirements.

Latest news

Mauritania’s DGI is expanding digital tax administration through online taxpayer services, including electronic tax declaration and telepayment. The DGI’s Système de Télédéclaration et de Télépaiement (STT) allows taxpayers to manage tax declarations and payments electronically.

These DGI services support tax filing and payment, not e-invoice transmission or clearance. Mauritania has no nationwide structured e-invoicing mandate for B2B, B2C, or B2G transactions.

What Is e‑Invoicing and why is Mauritania adopting it?

In a mandatory structured e-invoicing model, invoices are created in a machine-readable format and exchanged through a regulated network or reported to the tax authority.

Mauritania has not introduced a nationwide structured e-invoicing model. The DGI manages electronic tax declarations and payments, while businesses may use digital invoices but must still meet standard invoice, VAT, and accounting requirements.

The evolution of e‑Invoicing in Mauritania

Mauritania’s progress is best described as the digitalisation of tax administration and compliance rather than a full nationwide e-invoicing rollout.

• 2019: Mauritania adopted its General Tax Code, including tax-procedure and invoicing rules.
• 2021: Article L.21 was amended to set invoice-content requirements for businesses and commercially active public establishments.
• Ongoing: The DGI provides electronic tax declaration and payment services. These support periodic tax compliance, not general e-invoicing or invoice clearance.
• July 2026: The Ministry of Finance announced an e-invoicing system for public establishments. Further details on scope, formats, and mandatory use have not yet been published.
• Current position: No nationwide structured e-invoicing, real-time reporting or invoice-clearance mandate has been confirmed for B2B, B2C, or all B2G transactions.

Electronic tax filing and e-invoicing are different. DGI online services support periodic tax declarations and payments, while structured e-invoicing would require invoices to be exchanged or reported through a prescribed system. Mauritania currently confirms the former, with a limited public-sector e-invoicing initiative announced in July 2026.

B2G electronic Invoicing in Mauritania

Mauritania has launched an e-invoicing system for public establishments. Announced by the Ministry of Finance in July 2026, the system aims to improve public-procurement transparency, support transactions with tax-compliant suppliers, and automate the transmission of VAT and withholding-tax data to the tax administration.

Details on supplier scope, mandatory-use dates, invoice formats, platform access, and submission procedures have not yet been published. Government suppliers should therefore follow the invoice requirements in the General Tax Code, their procurement-contract documentation, and any instructions issued by the relevant public establishment or the DGI.

B2B electronic Invoicing in Mauritania

Mauritania has no mandatory structured B2B e-invoicing requirement. Businesses may issue invoices electronically, but industrial businesses, traders, service providers, and commercially active public establishments must issue compliant invoices to customers under Article L.21 of the General Tax Code.

For VAT-registered businesses, invoices must also state:

• The amount excluding VAT.
• The applicable VAT rate.
• The VAT amount due, or the wording “Exonéré” where the supply is exempt.
• The total amount including taxes.

B2C e‑Invoicing in Mauritania

Mauritania has no nationwide B2C e-invoicing mandate. Consumer-facing businesses are not required to transmit receipts or invoices to the DGI, but they must keep reliable sales records and issue compliant invoices where required.

E‑reporting and VAT compliance in Mauritania

In Mauritania, VAT taxpayers must submit periodic VAT declarations on a monthly basis. The declaration and payment for the previous month are due before the 15th of the following month.

The DGI’s online services allow taxpayers to file tax declarations and make payments electronically. Monthly VAT reporting is separate from issuing invoices.

Before filing, businesses should reconcile invoices, VAT calculations, and accounting records. Input VAT deductions require supporting documents, such as purchase invoices or import declarations. 

What happens if businesses don’t comply?

Mauritania’s compliance rules cover invoicing, VAT reporting, accounting, tax payment, and recordkeeping. Businesses must retain accounting records and supporting documents including sales and purchase invoices, receipts, and expense records for at least 10 years. The DGI may request electronic accounting records during a tax audit. 

Businesses should issue complete invoices, use continuous invoice numbering, report VAT accurately, file monthly VAT declarations on time, and keep supporting documentation. These are tax and accounting compliance obligations, rather than specific e-invoicing penalties.

Preparing for e‑Invoicing in Mauritania

Mauritania does not currently require businesses to connect to a nationwide DGI e-invoicing platform. Still, automating invoice creation, validation, and recordkeeping can help businesses manage their existing invoicing and VAT obligations more efficiently.

DDD Invoices helps businesses and software providers standardise invoice data, automate invoice workflows, and connect invoice processes with ERP and accounting systems through a single API. The API receives invoice data, validates key fields, generates compliant outputs, and returns structured data to finance systems.

FAQs

Is e-invoicing mandatory in Mauritania?

No. Mauritania has no nationwide structured e-invoicing mandate for B2B, B2C, or B2G transactions. Businesses are not generally required to use XML, UBL, Peppol, or a central DGI e-invoicing portal.

What are Mauritania’s VAT invoice requirements?

Invoices must include business details, NIF, sequential numbering, transaction information, VAT details, and the total amount.

Does Mauritania require invoices to be cleared by the DGI?

The DGI’s digital services support electronic tax declarations and payments, not general invoice clearance or transaction-level invoice submission.

How often is VAT reported in Mauritania?

VAT is reported monthly. VAT taxpayers must generally file the declaration and pay the tax due before the 15th of the following