The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System by July 31, warning that companies that fail to comply could face regulatory and enforcement actions under existing tax laws.
The directive was contained in a statement issued on Sunday by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi, following a public notice signed by the Chairman of the agency, Zacch Adedeji.
According to the statement, the July 31 deadline follows an earlier public notice issued on February 17, 2026, which outlined the implementation timeline and made adoption of the national e-invoicing and Electronic Fiscal System—also known as the Merchant Buyer Solution—mandatory for all large taxpayers.
Adedeji directed affected companies to complete their onboarding, system integration, testing and commencement of invoice transmission to the NRS e-invoicing platform in line with the approved implementation framework.
The statement noted that the revenue agency has already commenced compliance monitoring to assess the level of adherence among affected taxpayers ahead of the deadline.
“NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers,” the notice stated.
It warned that defaulting companies could be sanctioned in accordance with relevant tax laws and regulations.
“Any defaulting taxpayer may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations,” the notice added.
The NRS urged affected companies to immediately conclude all outstanding onboarding and integration processes and begin transmitting invoices before the compliance deadline.
The agency also reaffirmed its commitment to supporting taxpayers throughout the implementation process to ensure the successful rollout of the national e-invoicing regime.
According to the statement, the directive applies to large taxpayers, defined as companies with an annual gross turnover of ₦5 billion and above.
It disclosed that more than 1,000 companies had complied with the e-invoicing requirements as of the first quarter of 2026.
The NRS explained that compliance goes beyond registration on the Merchant Buyer Solution platform. It includes successful integration of taxpayers’ systems through approved Access Point Providers or Systems Integrators, completion of all required validation and testing processes, and the transmission of invoices to the NRS platform in accordance with approved standards and guidelines.
The agency further stated that compliant taxpayers are expected to receive only electronic invoices bearing valid Invoice Reference Numbers from their suppliers, a measure aimed at strengthening the integrity and traceability of commercial transactions under the new digital tax administration framework.
The national e-invoicing initiative forms part of the NRS’ broader strategy to modernise tax administration through technology, enhance transparency in commercial transactions, improve compliance monitoring and boost revenue collection. By enabling the real-time transmission of transaction data, the electronic invoicing system is expected to improve audit efficiency and reduce tax leakages.
