NRS Sets Deadline for E-invoicing Compliance

The Nigeria Revenue Service (NRS) has announced that all large taxpayers must fully adopt the national e-invoicing and electronic fiscal system (EFS) by 31 July.

This announcement follows a public notice from NRS on 17 February 2026 about the timeline for implementing the e-invoicing and EFS, also known as the Merchant Buyer Solution (MBS).

Zacch Adedeji, the chairman of NRS, signed the public notice, reminding large taxpayers to finish onboarding, integration, testing, and start sending invoices to the NRS e-invoicing platform as required.

Dare Adekanmbi, the Special Adviser on Media to the chairman, stated on Sunday, "NRS has already started monitoring compliance to see how well large taxpayers are following the e-invoicing rules."

He added, "Any taxpayer who does not comply may face regulatory and enforcement actions according to the relevant tax laws and regulations."

Taxpayers are urged to quickly complete any pending onboarding and integration tasks and begin sending invoices before the deadline.

The notice also said, "The NRS appreciates the cooperation of taxpayers and is committed to providing the necessary support for the successful implementation of the national e-invoicing system."

Large taxpayers are defined as companies with a gross turnover of N5 billion and above. As of the first quarter of this year, over 1,000 companies have complied with the new rules.

To comply with the e-invoicing and Electronic Fiscal System, large taxpayers must finish onboarding on the NRS Merchant Buyer Solution (MBS). They also need to successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs).

Additionally, they must complete all necessary validation and testing activities. They also need to actively send invoices to the NRS e-invoicing platform according to the approved standards and guidelines. Finally, they must ensure they receive only compliant e-invoices that have a valid Invoice Reference Number (RIN) from their suppliers.