Skip to main content
Are you e-Invoice ready? Get your free compliance assessment score in 5 minutes -Are you e-Invoice ready?Take the test now
e-Invoice.app
  1. Dashboard
  3. Nigeria

Nigeria e-Invoicing

Updated 19 February 2026

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Nigeria

Become a Sponsor
  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Exemptions
  • FAQ

Nigeria made e-invoicing mandatory for large taxpayers from November 2025, covering B2B, B2G and B2C transactions. Invoices require pre-clearance through the MBS portal, with high-value B2C transactions reported in real time. Accepted formats include JSON, XML and Peppol BIS.

Nigeria e-Invoicing Overview

B2B
mandatory
since 1 November 2025
Mandatory pre-clearance via MBS portal for large taxpayers.
B2G
mandatory
since 1 November 2025
Mandatory pre-clearance via MBS portal for large taxpayers.
B2C
mandatory
since 1 November 2025
Real-time reporting for high-value transactions for large taxpayers.

Exclusive Sponsor Slot Available

Be the featured e-invoicing solution for Nigeria

Become a Sponsor
Premium Sponsor

Available Slot

Become a sponsor
Premium Sponsor

Available Slot

Become a sponsor

Implementation Timeline(2 events)

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

Mandate for Large Taxpayers
1 November 2025
All
Mandatory for taxpayers with NGN 5 billion or more annual turnover.
Implementation Timeline Announced for Phases 2-3
19 February 2026
Phased Rollout
Phase 2 (medium taxpayers, NGN 1-5B turnover) go-live July 1, 2026. Phase 3 (emerging taxpayers, <NGN 1B) go-live July 1, 2027. Large taxpayer enforcement continues April-June 2026.

Premium Sponsors

AvailableBecome a sponsor AvailableBecome a sponsor

Compliance Regime

Network
Peppol
Standards
MBS Portal

Record-keeping & Reporting

SAF-T
N/A
N/A

Technical Formats

JSON
XML
Peppol BIS

Exemptions

Smaller Businesses
Initially applies only to large taxpayers (NGN 5 billion+ annual turnover).

Official Sources

  • einvoice.firs.gov.ngOfficial site
Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable Pro SponsorAvailable

Related Countries

  • BeninMandatory
  • Cabo VerdeMandatory
  • Democratic Republic of the CongoMandatory
  • EgyptMandatory

Frequently asked questions about e-Invoicing in Nigeria

Yes, e-Invoicing is mandatory in Nigeria for B2B (since 2025-11-01) and B2G (since 2025-11-01) transactions.

B2B e-Invoicing in Nigeria is mandatory since 2025-11-01. Mandatory pre-clearance via MBS portal for large taxpayers.

B2G e-Invoicing in Nigeria is mandatory since 2025-11-01. Mandatory pre-clearance via MBS portal for large taxpayers.

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

Nigeria uses the following e-Invoicing standards: MBS Portal.

B2C e-Invoicing in Nigeria is mandatory since 2025-11-01. Real-time reporting for high-value transactions for large taxpayers.

Exemptions from Nigeria e-Invoicing may apply to: Smaller Businesses. Check specific criteria as exemptions vary by transaction type and business size.