Large taxpayers in Nigeria have until July 31, 2026 to complete mandatory onboarding to the National e-Invoicing and Electronic Fiscal System (EFS), as the Nigeria Revenue Service begins compliance monitoring ahead of the deadline.
The NRS said in a statement seen by Technology Times that the monitoring exercise marks a new phase in Nigeria’s digital tax administration drive, and is focused on assessing whether affected businesses have completed digital onboarding, system integration, testing and real-time invoice transmission on the e-invoicing platform.
In the public notice, the tax agency reminded large taxpayers that adoption of the e-invoicing system, also known as the Merchant Buyer Solution (MBS), is mandatory and warned that failure to meet the July 31 deadline could trigger regulatory and enforcement actions under existing tax laws.
“The Service,” the NRS said, “hereby notifies all affected taxpayers that it has commenced compliance monitoring activities to assess the level of adherence to the e-Invoicing mandate across the large taxpayer segment.”
According to the agency, compliance requires taxpayers to complete onboarding on the NRS Merchant Buyer Solution, integrate their systems through approved Access Point Providers (APPs) and Systems Integrators (SIs), complete validation and testing, and actively transmit invoices through the platform.
The NRS also directed businesses to ensure that they only receive invoices generated through the compliant digital system.
The Merchant Buyer Solution is a digital invoicing framework designed to replace traditional paper-based invoicing with a system that enables invoice generation, validation and transmission through a regulated platform. Under the system, businesses connect their accounting or enterprise resource planning (ERP) systems to the NRS platform through approved technology providers.
A key feature of the platform is the Invoice Reference Number (IRN), which serves as proof that an invoice has passed through the approved electronic validation process before being exchanged between buyers and suppliers.
The e-invoicing initiative is part of the Federal Government’s broader effort to modernise tax administration through technology, improve transparency and strengthen revenue monitoring. The rollout began with large taxpayers, particularly businesses with annual turnover of about ₦5 billion and above, before expansion to other taxpayer categories.
“Affected taxpayers are therefore advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline, failing which regulatory and enforcement actions will be triggered in accordance with the provisions of the relevant tax laws and regulations,” the Service warned.
The NRS said it would continue to provide technical support to taxpayers as implementation progresses and urged affected businesses requiring assistance to use its e-invoicing portal and designated support channels.
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