E-invoicing: NRS sets July 31 deadline for compliance

The Nigeria Revenue Service (NRS) has mandated that all large taxpayers fully adopt the national e-invoicing and Electronic Fiscal System (EFS) by July 31, 2026. This directive follows a public notice issued on February 17, 2026, outlining the implementation timeline and the mandatory nature of the system, also known as the Merchant Buyer Solution (MBS).

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The NRS has already commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers.

NRS Chairman Zacch Adedeji informed large taxpayers of the necessity to complete onboarding, integration, testing, and invoice transmission to the NRS e-invoicing platform. According to his Special Adviser on Media, Dare Adekanmbi, the NRS has initiated compliance monitoring activities. Companies failing to adhere to the mandate may face regulatory and enforcement actions as stipulated by tax laws.

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Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.

Taxpayers are urged to finalize all outstanding onboarding and integration processes and begin invoice transmission before the deadline. The NRS has expressed commitment to providing support for the successful implementation of the e-invoicing regime. Currently, companies with a gross turnover of N5 billion and above are classified as large taxpayers, and over 1,000 had achieved compliance as of the first quarter of 2026. Full compliance involves successful integration with the NRS's MBS through approved providers, completion of validation and testing, and active transmission of invoices adhering to approved standards.

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Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.