ABUJA — The Nigeria Revenue Service (NRS) has fixed July 31, 2026, as the deadline for all large taxpayers to fully comply with the mandatory adoption of the national e-invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS).
The directive followed a public notice issued by the agency on February 17, 2026, outlining the implementation timeline and compliance requirements for the digital invoicing system.
NRS Chairman, Zacch Adedeji, who signed the notice, urged all affected taxpayers to complete their onboarding, integration, testing and commencement of invoice transmission to the NRS e-invoicing platform within the stipulated period.
In a statement issued on Sunday by the Special Adviser on Media to the chairman, Dare Adekanmbi, the NRS said it had commenced monitoring compliance levels among large taxpayers and warned that defaulters could face regulatory sanctions in line with relevant tax laws.
“NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers,” the statement said.
“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.”
The agency advised affected companies to conclude all outstanding onboarding and integration processes before the deadline.
Large taxpayers are defined as companies with annual gross turnover of N5 billion and above. The NRS said more than 1,000 companies had already complied with the requirement as of the first quarter of 2026.
The compliance process involves completing registration on the NRS Merchant Buyer Solution, integrating taxpayer systems through approved Access Point Providers (APPs) and Systems Integrators (SIs), completing validation and testing procedures, and ensuring real-time transmission of invoices to the NRS platform.
The service also directed taxpayers to ensure that they only receive compliant e-invoices from suppliers carrying valid Invoice Reference Numbers (RIN).
The NRS said the e-invoicing regime was designed to improve transparency, strengthen tax administration, reduce revenue leakages and promote a more efficient digital tax system in Nigeria.
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