The Nigeria Revenue Service (NRS) has directed all large taxpayers to complete the adoption of the national electronic invoicing system by July 31, warning that companies that fail to comply could face regulatory and enforcement actions under existing tax laws.
The directive follows a public notice issued on Feb. 17, 2026, which outlined the implementation timeline for the mandatory adoption of the National E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS). The notice was signed by NRS Chairman Zacch Adedeji.
The agency instructed affected companies to complete onboarding, system integration, testing and the transmission of invoices through the NRS e-invoicing platform before the deadline.
According to the NRS, compliance monitoring has already begun to assess adherence among large taxpayers. The agency said businesses that fail to meet the requirements may be subject to enforcement measures provided under applicable tax laws and regulations.
The revenue service urged companies that have not completed the implementation process to finalize outstanding onboarding and integration activities and begin transmitting invoices before the July 31 deadline.
The e-invoicing initiative is part of Nigeria’s broader effort to digitize tax administration, improve transparency in business transactions, strengthen tax compliance and reduce revenue leakages through real-time electronic reporting. The phased rollout initially targets large taxpayers, with medium and smaller businesses expected to join the system in subsequent phases.
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