MR · Country and locale facts
Document format and locale facts for Mauritania
Use these defaults as a practical starting point for presentation. ISO/CLDR formatting facts are not legal or tax advice, and reviewed jurisdiction guidance is identified separately.
Currency & locale
MRU · ar-MR
Paper & date
A4 · DD/MM/YYYY (DMY)
Language
ar (official) · RTL
Text system
gregory calendar · arab digits
Why these defaults?
The country code comes from ISO 3166. Unicode CLDR supplies presentation-oriented locale, currency, paper, date, language, calendar, numbering, and direction metadata. Defaults reduce setup time; they do not decide what a valid document must contain.
Recorded official or regional-official language tags: ar.
Limited guidance reviewed
Document vocabulary and checks
Mauritania's 2023 ordinary and VAT invoice particulars, ten-year record rule, approved computerised-accounting boundary and separate DGI receipt-verification service are reviewed. Post-2023 consolidation, NIF validation, any later e-invoice mandate and transaction-specific VAT treatment remain open, so this pack stays partial.
Evidence snapshot: 2 official sources · last reviewed 2026-07-20. This is scoped guidance, not a jurisdiction-wide compliance certification.
Tax labels: TVA. Business identifier labels: NIF / Registre du commerce.
- Guidance: The DGI's 2023 General Tax Code requires industrial, commercial and service businesses to invoice clients regardless of tax regime. Article L.21 lists supplier identity, NIF, address, contacts, commercial registration, bank references, signature and stamp; uninterrupted invoice number, date and transaction object; VAT-exclusive amount, rate and tax or exemption, and tax-inclusive total where applicable; plus customer identity, address and NIF for legal persons or traders.Evidence MR_DGI_CGI_2023 · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
- Guidance: Keep accounting documents and supporting records, including purchase and sales invoices, for at least ten years after the year in which the import, purchase, sale or service was entered in the accounts.Evidence MR_DGI_CGI_2023 · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
- Guidance: The reviewed code says computerised accounting uses media and software approved by the tax administration and meeting integrity and preservation requirements. DGI's online declaration/payment and official-receipt QR verification are separate services; this local PDF does not submit a return, pay tax or create a DGI quittance.Evidence MR_DGI_CGI_2023, MR_DGI_ASSISTANCE · reviewed 2026-07-20 · review by 2027-01-20 · automation advisory only
Identifier format guidance: See the relevant authority.
Reviewed official sources
- Mauritania Directorate General of Taxes - General Tax Code 2023Last verified 2026-07-20
- Mauritania Directorate General of Taxes - JIBAYA receipt verificationLast verified 2026-07-20
Registry provenance
- ISO 3166 Country Codescode-list · verified 2026-07-15
- Unicode CLDR 48.2formatting-metadata · verified 2026-07-15
- Unicode CLDR Territory-Language Informationformatting-metadata · verified 2026-07-15