Nigeria’s tax authority has given large companies until July 31 to fully adopt its national e-invoicing system or face regulatory sanctions, the agency said Sunday.
The Nigeria Revenue Service, the renamed successor to the Federal Inland Revenue Service under a 2025 overhaul of the country’s tax laws, said in a statement from Dare Adekanmbi, special adviser on media to executive chairman Zacch Adedeji, that it has begun monitoring compliance among large taxpayers with the mandate. Large taxpayers are defined as companies with annual gross turnover of ₦5 billion or more, and the agency said more than 1,000 had already complied as of the first quarter of the year.
The July 31 cutoff follows a longer rollout. The e-invoicing platform, known as the Merchant Buyer Solution, went live for large taxpayers on August 1, 2025, after stakeholder consultations, and its enforcement deadline was pushed to November 2025 to allow for transitional issues before the NRS issued a further public notice on February 17 setting the current timeline. That same February notice also opened a phased expansion of the system to medium and emerging taxpayers.
Full compliance requires companies to complete onboarding on the Merchant Buyer Solution, integrate their systems through an approved Access Point Provider or Systems Integrator, finish validation and testing, begin transmitting invoices under NRS standards, and accept only supplier invoices carrying valid Invoice Reference Numbers. “Any defaulting taxpayer may be subjected to appropriate regulatory and enforcement actions,” the statement said, urging companies still outstanding to finish onboarding and start transmitting invoices before the deadline.
The push sits inside a wider digitization drive tied to Nigeria’s 2025 tax reform, which consolidated dozens of separate taxes into a smaller set of statutes and created the NRS in place of the FIRS. The agency reported collecting a record ₦28.3 trillion in the 2025 fiscal year, a 30 percent increase from the prior year, and has framed e-invoicing as a tool for cutting revenue leakages by giving it real time visibility into large companies’ transactions.
