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Nigeria

Nigeria e-Invoicing

Updated 19 February 2026

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B2B
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.
B2G
mandatory
since 1 November 2025
Mandatory pre-clearance via MBS portal for large taxpayers.

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Exemptions

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

Standards:

MBS Portal

Supported Formats:

JSON
XML
Peppol BIS

N/A
N/A

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.

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