Nigeria sets July 31, 2026 deadline for large taxpayers to adopt e-invoicing

The Nigeria Revenue Service (NRS) has mandated that all large taxpayers must fully adopt the national e-invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS), by July 31, 2026. This directive follows a public notice issued in February 2026, detailing the implementation timeline and compliance requirements for the digital invoicing system.

NRS Chairman Zacch Adedeji urged affected taxpayers to complete their onboarding, integration, testing, and invoice transmission to the NRS e-invoicing platform within the specified period. The agency has begun monitoring compliance levels and warned that defaulters will face regulatory sanctions in accordance with tax laws.

"NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers," stated Dare Adekanmbi, Special Adviser on Media to the chairman. "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."

Large taxpayers are defined as companies with an annual gross turnover of N5 billion (approximately $3.2 million USD) or more. As of the first quarter of 2026, over 1,000 companies had already met this requirement. The compliance process involves registration, system integration via approved providers, validation, testing, and real-time invoice transmission.

The NRS emphasized that taxpayers should only accept compliant e-invoices from suppliers that carry valid Invoice Reference Numbers (RIN). The e-invoicing regime aims to enhance transparency, improve tax administration, reduce revenue leakages, and foster a more efficient digital tax system in Nigeria.

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