Nigeria Revenue Service Sets July 31 Deadline for E-Invoicing Compliance

The Nigeria Revenue Service (NRS) has announced a deadline of July 31 for all large taxpayers to fully adopt the national e-invoicing and electronic fiscal system (EFS).

This follows a public notice issued by the NRS on February 17, 2026, detailing the implementation timeline and the mandatory adoption of the national e-invoicing and EFS, also 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 onboarding, integration, testing, and the start of invoice transmission to the NRS e-invoicing platform, in accordance with the prescribed implementation framework.

According to a statement issued on Sunday by Dare Adekanmbi, Special Adviser on Media to the chairman, “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.

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

“The NRS appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime,” the notice said.

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 had already complied.

Compliance requires completing onboarding on the NRS Merchant Buyer Solution (MBS), successful integration of taxpayer systems through approved Access Point Providers (APPs) and/or Systems Integrators (SIs), and completing all validation and testing activities. Taxpayers must actively transmit invoices to the NRS platform in line with approved standards and ensure the receipt of only compliant e-invoices with valid Invoice Reference Numbers (RIN) from suppliers.