Nigeria’s has postponed the registration deadline for mandatory e-invoicing for large taxpayers (turnover above N5 billion) from 1 August to 1 November 2025, citing technical issues with the new FIRSMBS network and vendor system challenges. Nigeria’s Federal Inland Revenue Service (FIRS) launched its national e-invoicing system, the Merchant-Buyer Solution (MBS), on 1 August 2025 to streamline tax compliance, starting with large taxpayers (annual turnover above N5 billion). Within two weeks, 1,000 companies began integration, with full onboarding required by the extended deadline of 1 November 2025, and major firms like MTN Nigeria transmitting live invoices, supported by service providers acting as system integrators. The phased rollout aims to enhance transparency, revenue assurance, and alignment with global best practices as part of broader tax administration reforms.
The Federal Inland Revenue Service (FIRS) has officially launched its national electronic invoicing solution (e-invoicing), marking a major step in Nigeria’s digital tax transformation.
The system, known as the Merchant-Buyer Solution (MBS), went live on August 1 following a successful pilot phase that began in November 2024. It is designed to simplify tax compliance, increase transparency, and ensure faster processing for businesses across the country.
The first phase targets large taxpayers—companies with annual turnover of ₦5 billion and above. In under two weeks, 1,000 companies, representing 20% of the 5,000 eligible firms, have already integrated with the platform. All large taxpayers are expected to complete onboarding by November 1, 2025, the extended deadline granted by FIRS to encourage voluntary compliance.
MTN Nigeria became the first company to transmit live electronic invoices through the platform, formally ushering in the new era of e-invoicing. Huawei Nigeria and IHS Nigeria have completed test transmissions and are expected to go live shortly.
To support adoption, FIRS has partnered with the National Information Technology Development Agency (NITDA) and accredited service providers, who will act as system integrators and access point providers to assist taxpayers with onboarding, integration, and invoice transmission.
The FIRS acknowledged the efforts of taxpayers who faced operational challenges in meeting the initial August 1 deadline and confirmed a three-month grace period, moving the compliance deadline to November 1, 2025. In the meantime, the agency’s e-Invoicing Implementation Team will continue to engage stakeholders through webinars, workshops, and town hall sessions.
The new platform is part of FIRS’ Electronic Fiscal System (EFS), which delivers real-time visibility into commercial transactions while ensuring invoice authenticity, accuracy, and completeness. Rollout will proceed in phases, beginning with large taxpayers before extending to medium and emerging businesses.
The initiative supports the Federal Government’s broader objectives of enhancing revenue assurance, combating tax evasion, and modernising tax administration. It also plays a key role in implementing the Nigeria Revenue Services Reform Act, which aims to harmonise revenue reporting and establish a single source of truth for government revenues.
