Nigeria’s Federal Inland Revenue Service (FIRS) is rolling out a pilot phase of its new e-invoicing platform, the Merchant Buyer Solution (FIRSMBS), as part of a broader push to modernise tax processes, reduce fraud, and improve revenue collection.
The FIRSMBS, set to launch with selected large taxpayers in July 2025, marks a major step towards nationwide adoption of real-time digital invoicing. Under this system, businesses will be required to issue electronic invoices directly through accounting or e-invoicing software integrated with the FIRS via licensed access point providers. Paper-based invoices or scanned documents will not be accepted as valid e-invoices.
“The platform is designed to enhance transparency and accountability in tax administration,” according to FIRS, adding that the initiative supports better oversight of transactions and is expected to improve compliance across both B2B and B2C segments.
Stakeholder consultations have already taken place with large taxpayers and tax professionals, with additional engagements planned to guide a phased implementation. The insights from these sessions will inform the system’s rollout to smaller businesses and consumers.
Businesses are urged to monitor updates and seek professional advice where needed. Further resources and guidance are available at https://einvoice.firs.gov.ng.
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