ABUJA, July 20 – Large taxpayers have until July 31, 2026, to fully adopt the national e-invoicing and Electronic Fiscal System (EFS), as the Nigeria Revenue Service (NRS) moves to enforce compliance across the country’s biggest companies.
In a statement, the agency said businesses that fail to meet the deadline could face regulatory and enforcement actions under existing tax laws.
The NRS said it has already started monitoring compliance to assess how well large taxpayers are following the e-invoicing requirement, urging affected companies to complete all remaining onboarding, system integration and invoice transmission before the deadline.
According to the agency, large taxpayers are companies with annual gross turnover of N5 billion and above. More than 1,000 companies had completed the required onboarding and integration process by the first quarter of 2026.
To comply, businesses must complete validation and testing through approved Access Point Providers (APPs) or Systems Integrators (SIs) and begin transmitting invoices through the NRS e-invoicing platform in line with approved standards. The tax authority also advised businesses to accept only compliant electronic invoices carrying valid Invoice Reference Numbers (RINs) from their suppliers.
The e-invoicing programme, also known as the Merchant Buyer Solution (MBS), is part of the NRS’s wider effort to strengthen tax administration, improve transparency and encourage voluntary tax compliance.
The system officially went live for large taxpayers on August 1, 2025, after pilot deployments and stakeholder consultations that began in January 2025. The implementation timeline was later extended to November 2025 to allow more time for operational adjustments.
According to the NRS, the July 31, 2026 deadline marks the end of the transition period, with full compliance now expected from all large taxpayers.
