The Nigeria Revenue Service wishes to inform all Large Taxpayers under the National E-Invoicing and Electronic Fiscal System (EFS) Regime that compliance monitoring is now in effect. All obligated taxpayers are required to achieve full compliance on or before 31 July 2026.
The compliance process involves five key stages:
1. Onboarding on the NRS Merchant Buyer Solution (MBS)
2. Integration of taxpayer systems via approved Access Point Providers (APPs) or Systems Integrators (SIs)
3. Completion of all required validation and testing activities
4. Active transmission of invoices to the NRS E-Invoicing platform in line with approved standards and guidelines
5. Validation to ensure only compliant e-invoices bearing a valid Invoice Reference Number (IRN) are received from suppliers.
Large Taxpayers who have not yet commenced this process are strongly encouraged to begin without delay.
For further enquiries and technical support, please visit: einvoice.nrs.gov.ng or email: e-invoice@nrs.gov.ng.