The Nigeria Revenue Service (NRS) has set July 31 as deadline for all large companies to wholly adopt the national electronic invoicing (e-invoicing) and electronic fiscal system (EFS).
The agency announced the deadline on Sunday in a statement by Dare Adekanmbi, special adviser on media to Zacch Adedeji, NRS chairman.
According to the statement, NRS has already commenced compliance monitoring activities in order to evaluate the level of adherence to the e-invoicing mandate among large taxpayers.
“Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations,” he said.
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
The statement noted that 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 gross turnover of N5 billion and above. As of the first quarter of this year, over 1,000 companies had complied,” the tax agency said.
“Compliance with the e-invoicing and Electronic Fiscal System covers the completion of onboarding on the NRS Merchant Buyer Solution (MBS) and successful integration of taxpayer systems through approved Access Point Providers (APPs) and/or systems Integrators (SIs).
“Others are completion of all required validation and testing activities; active transmission of invoices to the NRS e-invoicing platform in line with approved standards and guidelines; and ensuring the receipt of only compliant e-invoices with valid Invoice Reference Number (RIN) from 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 to medium and emerging taxpayers
