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  4. After the 31 July deadline: medium taxpayers are live, enforcement starts in 2027

After the 31 July deadline: medium taxpayers are live, enforcement starts in 2027

Regulatory·4 August 2026·2 replies·5 likes·Last post 5 August 2026·Reply

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James P.4 August 2026
The large taxpayer deadline passed on 31 July, so onboarding, integration and testing should all be done and invoices should be flowing to the platform. What lands on my side is that buyers are expected to accept only invoices carrying a valid reference number. That turns a supplier compliance problem into an accounts payable problem fairly quickly.
Kevin L.4 August 2026
What is the position for medium taxpayers? They went live in July but I keep being told enforcement is not until next year, which some suppliers are reading as optional.
Robert K.5 August 2026
Both are true and they are not the same thing. Medium taxpayers joined on 1 July, so the obligation is live now. Enforcement against that band opens on 1 January 2027, which is when the penalty bites, NGN 200,000 plus 100 per cent of the tax due and interest. A grace period is not the same as optional.

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Nigeria at a glance

B2B:
Phased
B2G:
Phased
B2C:
Phased

Next: Jan 2027, Enforcement begins for medium taxpayers

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Latest Update
Timeline Update
31 Jul 2026

NRS sets 31 July 2026 deadline for large taxpayers

The Nigeria Revenue Service began monitoring compliance among large taxpayers and set 31 July 2026 for completing onboarding, integration and testing on the Merchant Buyer Solution and transmitting invoices to the platform.
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