The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System (EFS) on or before July 31, warning that those who fail to comply risk enforcement action.
The directive follows an earlier public notice issued by the NRS on February 17, 2026, which outlined the implementation timetable for the mandatory adoption of the e-invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
In a fresh public notice personally signed by the NRS Chairman, Zacch Adedeji, large taxpayers were asked to complete their onboarding, system integration and testing, and begin transmitting invoices to the NRS e-invoicing platform in line with the approved implementation framework.
A statement issued on Sunday by the chairman’s Special Adviser on Media, Dare Adekanmbi, said the tax agency has already begun monitoring compliance among affected companies.
According to the statement, “The NRS has already commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers.
“Consequently, any defaulting taxpayer 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.”
Large taxpayers are companies with an annual gross turnover of ₦5 billion or more. More than 1,000 companies had complied with the new system as of the first quarter of this year.
To meet the requirement, affected companies must complete onboarding on the NRS Merchant Buyer Solution (MBS), successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing processes, begin transmitting invoices to the NRS platform in line with approved standards, and ensure they receive only compliant e-invoices with valid Invoice Reference Numbers (RINs) from their suppliers.
The e-invoicing platform officially went live for large taxpayers on August 1, 2025, following extensive consultations and stakeholder engagements.
The implementation for large taxpayers was later extended to November 2025 due to operational and transitional considerations.
On February 17, the service announced the continuation of the phased rollout of its invoicing and EFS for medium and emerging taxpayers.
