The need for embedded devices to be able to exchange information with each other and with data centers is essential for the advent of the Internet of Things (IoT). Several existing communication protocols are designed for small devices including the message-queue telemetry transport (MQTT) protocol or the constrained application protocol (CoAP). However, most of the existing implementations are convenient for computers or smart phones but do not consider the strict constraints and limitations with regard resource usage, portability and configuration. In this paper, we report on an industrial research and development project which focuses on the design, implementation, testing and deployment of a MQTT module. The goal of this project is to develop this module for platforms having minimal RAM, flash code memory and processing power. This software module should be fully compliant with the MQTT protocol specification, portable, and inter-operable with other software stacks. In this paper, we present our approach based on abstraction layers to the design of the MQTT module and we discuss the compliance of the implementation with the requirements set including the MISRA static analysis requirements.