e-Invoice.app
Nigeria

Nigeria e-Invoicing

Updated 19 February 2026

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.

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View penalty information, exemptions, and cross-border requirements for Nigeria.

MBS Portal
JSON
XML
Peppol BIS
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Access Nigeria's MBS Portal standards, and JSON, XML, Peppol BIS format specifications.

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Access detailed regulatory announcements and implementation guidance.

Mandate for Large Taxpayers
1 November 2025
All
Details available after sign in
Implementation Timeline Announced for Phases 2-3
19 February 2026
Phased Rollout
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Last updated: 19 February 2026
Official Source