Nigeria's NRS and DigiTax are expanding e-invoicing support for businesses, with large taxpayers already onboarded and medium-size firms set to join later this year. The framework requires invoices to be transmitted via the Merchant Buyer Solution platform, where each transaction receives an Invoice Reference Number.
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Punch · about 22 hours ago
Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.
BusinessDay · about 22 hours ago
Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.
Guardian · 5 days ago
Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.
Vanguard · 6 days ago
Nigeria's NRS and DigiTax say e-invoicing will improve tax compliance and reduce revenue leakages. Medium taxpayers are expected to begin compliance in the third quarter of 2026, with full adoption targeted by the end of 2028.
MarketForces · 7 days ago
Nigeria's revenue authority announced that e-invoicing will be phased in to curb tax leakages and boost transparency. Large taxpayers are already onboarded, medium taxpayers will begin compliance in the third quarter of 2026, and full adoption is targeted by the end of 2028.
VatCalc · about 1 month ago
FIRS has announced a phased e‑invoicing and e‑reporting mandate in Nigeria, with the second wave becoming mandatory on 1 July 2026 for taxpayers with annual revenues between N1 bn and N5 bn. The authority will also introduce Peppol-based invoicing, implement the Automated Tax Administration System (ATAS) for audits, and impose soft‑landing penalties effective 2027. The final wave for small enterprises is planned for 1 July 2027.
Key Takeaways
Nigerian businesses must transmit e-invoices through the Merchant Buyer Solution platform, as mandated by the NRS e-invoicing framework effective from 1 July 2026.
Each e-invoice receives an Invoice Reference Number (IRN) upon validation by the NRS Merchant Buyer Solution platform, as required from 1 July 2026.
The NRS issued an implementation notice on 17 February 2026 warning that businesses not yet integrated risk non-compliance enforcement for their category.
Medium-size taxpayers with turnover between N1 billion and N5 billion are slated to be included in the e-invoicing framework later this year, following the large-taxpayer rollout.
On 14 July 2026, DigiTax will host an e-invoicing compliance breakfast at The Wheatbaker Hotel in Lagos to address integration and onboarding questions.
Primary source
Read the full article at BusinessDayThis summary was published on VATfaqs.com on 12 July 2026. It relates to VAT developments in Nigeria. The original source is BusinessDay.
