Companies with annual turnover of ₦5 billion and above risk enforcement measures if they fail to complete integration into the electronic fiscal platform before the deadline…..
The Nigeria Revenue Service (NRS) has directed all large taxpayers to complete their migration to the country’s National E-Invoicing and Electronic Fiscal System (EFS) by July 31, warning that non-compliance could attract regulatory sanctions.
The directive follows an earlier public notice issued on February 17, 2026, which outlined the implementation timetable for the mandatory adoption of the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
The notice, personally signed by NRS Chairman Zacch Adedeji, requires affected taxpayers to complete every stage of the implementation process, including onboarding, system integration, testing and the transmission of invoices to the agency’s e-invoicing platform in line with approved guidelines.
In a statement released on Sunday by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the Service disclosed that it has already begun monitoring compliance among large taxpayers to determine how well businesses are adhering to the new requirements.
According to the statement, companies that fail to meet the deadline may face enforcement actions under existing tax laws and regulations.
The NRS therefore urged all affected organisations to immediately conclude any outstanding onboarding and integration processes and begin transmitting invoices through the platform before the compliance window closes.
“The 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,” the statement said.
The Service defined large taxpayers as businesses with an annual gross turnover of ₦5 billion or more.
It also revealed that more than 1,000 companies had successfully complied with the e-invoicing requirement as of the first quarter of 2026.
To be considered fully compliant, taxpayers are expected to complete onboarding on the NRS Merchant Buyer Solution (MBS), integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing procedures, and actively transmit invoices to the NRS platform in accordance with approved standards.
In addition, businesses are required to accept only compliant electronic invoices bearing a valid Invoice Reference Number (RIN) from their suppliers, as part of the government’s effort to strengthen tax administration, improve transparency and enhance revenue collection.
