Nigeria Revenue Service Sets July 31 Deadline for Large Taxpayers to Adopt E-Invoicing

The Nigeria Revenue Service (NRS) has set a July 31 deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system (EFS). This follows a public notice issued by NRS on February 17, 2026, on the implementation timeline and the mandatory adoption of the national e-invoicing and EFS, otherwise known as the Merchant Buyer Solution (MBS).

NRS chairman, Zacch Adedeji, personally signed the public notice informing all large taxpayers of the need to complete the onboarding, integration, testing, and commencement of invoice transmission to the NRS e-invoicing platform in accordance with the prescribed implementation framework.

According to a statement issued on Sunday by the Special Adviser on Media to the chairman, Dare Adekanmbi, the 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," the notice partly read.

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

The NRS appreciated the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime.

The NRS identified large taxpayers as companies with gross turnover of ₦5 billion and above. As of the first quarter of 2026, over 1,000 companies had complied.

Compliance with the e-invoicing and Electronic Fiscal System, the Service said, covers the completion of onboarding on the NRS Merchant Buyer Solution (MBS) and successful integration of taxpayer systems through approved Access Point Providers (APPs) and/or systems Integrators (SIs).

Others are completion of all required validation and testing activities, active transmission of invoices to the NRS e-invoicing platform in line with approved standards and guidelines, and ensuring the receipt of only compliant e-invoices with a valid Invoice Reference Number (RIN) from suppliers.

Zacch Adedeji is the chairman of the NRS, an organisation established by the federal government to oversee the collection of revenue and ensure that taxes are paid by all individuals and businesses in Nigeria. The NRS is a major source of revenue for the federal government through the collection of taxes.

The e-invoicing system is designed to make it easier for taxpayers to submit their taxes and reduce the administrative burden on the government. It will also help to reduce tax evasion and ensure that all businesses and individuals pay their fair share of taxes.

The adoption of e-invoicing is mandatory for large taxpayers, and defaulters will be subjected to regulatory and enforcement actions. The NRS has already commenced compliance monitoring activities to ensure that taxpayers are in compliance with the e-invoicing mandate.

The e-invoicing system will benefit both taxpayers and the government. Taxpayers will benefit from the ease of submitting their taxes, while the government will benefit from increased revenue and reduced administrative burden.

The successful implementation of the e-invoicing system is expected to improve the tax collection process and reduce tax evasion. It will also help to improve the overall efficiency of the tax collection process and ensure that all businesses and individuals pay their fair share of taxes.

The NRS has a team of experts who will provide support and guidance to taxpayers to ensure a smooth transition to the e-invoicing system. The team will also provide training and capacity building for taxpayers to ensure that they are able to use the system effectively.

The adoption of e-invoicing is a major step towards improving the tax collection process in Nigeria. It will help to improve the revenue collection process and ensure that the government has the necessary resources to fund its development agenda.

The e-invoicing system is a modern and efficient way of submitting taxes. It will reduce the administrative burden on taxpayers and make it easier for them to comply with tax regulations.

The adoption of e-invoicing is a major milestone in the history of tax collection in Nigeria. It will improve the tax collection process and ensure that the government has the necessary resources to fund its development agenda.