The Nigeria Revenue Service (NRS) set a July 31 deadline for large companies to complete integration with the country’s national e-invoicing and Electronic Fiscal System, warning that firms that fail to comply could face regulatory sanctions.
In a notice signed by NRS Executive Chairman Zacch Adedeji and published after an initial implementation timeline released February 17, the tax authority said all designated “large taxpayers” must finish onboarding, systems integration and testing, and begin sending invoices to the NRS e-invoicing platform by the deadline.
The agency—whose definition of large taxpayers covers companies with annual gross turnover of ₦5 billion or more—said more than 1,000 companies had already met the requirement as of the first quarter of 2026.
Compliance requires registration on the Merchant Buyer Solution and technical integration through approved Access Point Providers or systems integrators, the NRS said.
The statement, carried Sunday by the chairman’s Special Adviser on media, Dare Adekanmbi, said NRS compliance teams have begun monitoring adherence and that noncompliant firms “may be subjected to appropriate regulatory and enforcement actions” under relevant tax laws.
The NRS also instructed firms to accept only electronic invoices that carry a valid Invoice Reference Number from suppliers, and urged affected taxpayers to “urgently conclude all outstanding onboarding and integration activities” ahead of the July deadline.
The agency said it will continue to provide support to ensure implementation of the e-invoicing regime.
