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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.

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Frequently asked questions about e-Invoicing in Nigeria

Primary sources for Nigeria

einvoice.firs.gov.ng.

Related Countries

Benin
mandatory
Cabo Verde
mandatory
Democratic Republic of the Congo
mandatory
Egypt
mandatory