Nigeria's Large Taxpayer E-Invoicing Deadline Arrives

31 July 2026 marks the deadline for all large taxpayers in Nigeria to comply with the Federal Inland Revenue Service's (FIRS) National e-Invoicing and Electronic Fiscal System (EFS) requirements.

Under the implementation timetable, affected businesses are required to have completed onboarding to the NRS Merchant Buyer Solution (MBS), integrated their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), completed all required validation and testing, and commenced transmitting invoices to the National e-Invoicing platform in line with the prescribed standards and guidelines.

The FIRS has also instructed businesses to ensure they receive only compliant electronic invoices containing a valid Invoice Reference Number (IRN) from their suppliers.

The tax authority said it has already begun compliance monitoring across the large taxpayer segment to assess adherence to the mandate. It has warned that businesses which have not completed the required onboarding, integration and invoice transmission activities by the deadline will be subject to regulatory and enforcement action in accordance with the relevant tax laws and regulations.

The milestone completes the first phase of Nigeria's national e-invoicing rollout for large taxpayers as the country continues its transition towards mandatory electronic invoicing.

NRS