The Nigeria Revenue Service (NRS) has given large taxpayers until July 31, 2026, to fully adopt the country’s national e-invoicing system or face sanctions.
In a statement issued on Sunday, NRS said companies with annual turnover of ₦5 billion and above must complete onboarding, system integration, testing, and begin transmitting invoices through the electronic platform before the deadline.
The directive follows an earlier notice released on February 17, 2026, which made the e-invoicing system, also known as the Merchant Buyer Solution, mandatory for large taxpayers.
NRS confirmed it has already begun monitoring compliance and warned that companies that fail to meet requirements risk enforcement actions under existing tax laws.
So far, over 1,000 companies have complied as of the first quarter of 2026.
The agency clarified that compliance goes beyond registration and includes full system integration through approved providers, as well as successful validation and testing before live invoice transmission.
Under the new system, businesses are also expected to receive only electronic invoices with valid reference numbers from suppliers to ensure transparency.
The e-invoicing initiative is part of the government’s broader plan to modernize tax administration, improve transparency, and boost revenue collection through real-time transaction tracking.
