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Nigeria e-Invoicing

Updated 31 July 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • Exemptions
  • FAQ

Nigeria clears invoices through the Nigeria Revenue Service Merchant Buyer Solution. Large taxpayers turning over NGN 5 billion or more have been in scope since 1 November 2025, medium taxpayers joined on 1 July 2026 and emerging taxpayers follow on 1 July 2027.

Nigeria e-Invoicing Overview

B2B
phased
since 1 November 2025
Section 23 of the Nigeria Tax Administration Act, 2025 requires any person making a taxable supply to use the Electronic Fiscal System the Service deploys and to keep accurate records of everything passing through it. That system is the Merchant Buyer Solution, where an invoice is validated and cleared before it reaches the buyer's Access Point Provider, per the NRS e-invoicing documentation . Scope has reached the NGN 1 billion turnover band, with the remainder due in July 2027. Taxpayers integrate through an approved Access Point Provider or a System Integrator.
B2G
phased
since 1 November 2025
Supplies to government bodies use the same full tax invoice as business supplies, carrying both parties' tax identification numbers, the Invoice Reference Number and a QR code generated from a cryptographic key, per the Merchant Buyer Solution technical description .
B2C
phased
since 1 November 2025
Consumer sales use a simplified tax invoice. The supplier reports it to the tax authority within twenty-four hours from a solution integrated with the Merchant Buyer Solution, and the buyer checks it by scanning the QR code, per the technical description . A printed invoice counts only if its Invoice Reference Number and cryptographic stamp identifier can be validated electronically.
Next deadline1 January 2027 · Enforcement begins for medium taxpayers

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Implementation Timeline(8 events)

Key mandate dates. Select a date for detail, or show all updates below.

E-invoicing regime opens for large taxpayers
1 August 2025
Large taxpayers
The then Federal Inland Revenue Service set 1 August 2025 as the start of the national e-invoicing regime for taxpayers with annual turnover of NGN 5 billion or more, closing the pilot that had run from November 2024.
Mandatory adoption for large taxpayers
1 November 2025
Large taxpayers
A three-month extension moved compulsory use of the Merchant Buyer Solution to 1 November 2025 for the same turnover band. Onboarding and integration run through the NRS e-invoicing portal .
Rollout timeline published for the remaining segments
17 February 2026
Phased Rollout
The Nigeria Revenue Service issued a public notice setting out how the remaining taxpayer segments join the Merchant Buyer Solution, each moving through stakeholder engagement, a pilot, go-live, a post-deployment review and then enforcement.
Medium taxpayers go-live
1 July 2026
Medium taxpayers
Taxpayers with annual turnover of NGN 1 billion to NGN 5 billion joined the Merchant Buyer Solution, after an engagement phase running to March 2026 and a second-quarter pilot. Onboarding runs through the NRS e-invoicing portal .
Compliance deadline for large taxpayers
31 July 2026
Large taxpayers
Compliance monitoring began and large taxpayers were given until 31 July 2026 to finish onboarding, integration and testing and to transmit invoices to the platform. Buyers are expected to accept only invoices carrying a valid Invoice Reference Number.
Enforcement begins for medium taxpayers
1 January 2027
Medium taxpayers
Enforcement opens against medium taxpayers that have not adopted the Electronic Fiscal System, bringing the penalties in the Nigeria Tax Administration Act, 2025 to bear on that band.
Emerging taxpayers go-live
1 July 2027
Emerging taxpayers
Emerging taxpayers with annual turnover below NGN 1 billion join the Merchant Buyer Solution, completing the rollout across every taxpayer segment. Onboarding again runs through the NRS e-invoicing portal .
Enforcement begins for emerging taxpayers
1 January 2028
Emerging taxpayers
Enforcement opens against emerging taxpayers, the last step of the phased plan the Nigeria Revenue Service set out in February 2026.

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Compliance Regime

CTC Model
Clearance
Clearance model. Invoices are validated and cleared by the Nigeria Revenue Service before they are exchanged, and each cleared document carries an Invoice Reference Number, a cryptographic stamp identifier and a QR code. Business-to-business invoices travel between the parties' Access Point Providers without manual handling.
Network
Clearance
Standards
UBL, ISO 20022, Merchant Buyer Solution (MBS)

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

JSON
XML

Penalties

Failure to use the fiscalisation system
A taxable person that fails to process a taxable supply through the fiscalisation system faces an administrative penalty of NGN 200,000 plus 100% of the tax due and interest at the Central Bank of Nigeria monetary policy rate, under section 104 of the Nigeria Tax Administration Act, 2025 .
Refusing access for technology deployment
Refusing the relevant tax authority access to deploy its technology more than thirty days after notice draws NGN 1,000,000 for the first day of default and NGN 10,000 for each further day, under section 103 of the same Act .

Exemptions

Taxpayer segments not yet live
Emerging taxpayers with annual turnover below NGN 1 billion are not yet in scope: they go live on 1 July 2027, with enforcement from January 2028. Large and medium taxpayers are already transmitting invoices.

Official Sources

  • einvoice.nrs.gov.ngOfficial site
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Related Countries

  • AngolaPhased
  • Burkina FasoPhased
  • ChadPhased
  • Côte d'IvoirePhased

Frequently asked questions about e-Invoicing in Nigeria

Nigeria is currently implementing e-Invoicing in a phased rollout. B2B is in a phased rollout and B2G is in a phased rollout.

B2B e-Invoicing in Nigeria is in a phased rollout since 2025-11-01. Section 23 of the Nigeria Tax Administration Act, 2025 requires any person making a taxable supply to use the Electronic Fiscal System the Service deploys and to keep accurate records of everything passing through it. That system is the Merchant Buyer Solution, where an invoice is validated and cleared before it reaches the buyer's Access Point Provider, per the NRS e-invoicing documentation . Scope has reached the NGN 1 billion turnover band, with the remainder due in July 2027. Taxpayers integrate through an approved Access Point Provider or a System Integrator.

B2G e-Invoicing in Nigeria is in a phased rollout since 2025-11-01. Supplies to government bodies use the same full tax invoice as business supplies, carrying both parties' tax identification numbers, the Invoice Reference Number and a QR code generated from a cryptographic key, per the Merchant Buyer Solution technical description .

Nigeria supports the following e-Invoice formats: JSON, XML.

Nigeria uses the following e-Invoicing standards: UBL, ISO 20022, Merchant Buyer Solution (MBS).

Clearance model. Invoices are validated and cleared by the Nigeria Revenue Service before they are exchanged, and each cleared document carries an Invoice Reference Number, a cryptographic stamp identifier and a QR code. Business-to-business invoices travel between the parties' Access Point Providers without manual handling.

Nigeria has penalties for e-Invoicing non-compliance. Failure to use the fiscalisation system: A taxable person that fails to process a taxable supply through the fiscalisation system faces an administrative penalty of NGN 200,000 plus 100% of the tax due and interest at the Central Bank of Nigeria monetary policy rate, under section 104 of the Nigeria Tax Administration Act, 2025 . Refusing access for technology deployment: Refusing the relevant tax authority access to deploy its technology more than thirty days after notice draws NGN 1,000,000 for the first day of default and NGN 10,000 for each further day, under section 103 of the same Act .

The next e-Invoicing deadline in Nigeria is 1 January 2027: Enforcement begins for medium taxpayers. Enforcement opens against medium taxpayers that have not adopted the Electronic Fiscal System, bringing the penalties in the Nigeria Tax Administratio

B2C e-Invoicing in Nigeria is in a phased rollout since 2025-11-01. Consumer sales use a simplified tax invoice. The supplier reports it to the tax authority within twenty-four hours from a solution integrated with the Merchant Buyer Solution, and the buyer checks it by scanning the QR code, per the technical description . A printed invoice counts only if its Invoice Reference Number and cryptographic stamp identifier can be validated electronically.

Exemptions from Nigeria e-Invoicing may apply to: Taxpayer segments not yet live. Check specific criteria as exemptions vary by transaction type and business size.
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