E-invoicing: NRS Sets July 31 Deadline For Large Taxpayers, Warns Of Sanctions
The Nigeria Revenue Service has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System on or before July 31, warning that companies that fail to comply risk regulatory and enforcement actions under existing tax laws.
The directive was contained in a statement issued on Sunday by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi, following a public notice personally signed by the Chairman of the Nigeria Revenue Service, Zacch Adedeji.
“The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system,” the statement partly read.
According to the statement, the July 31 deadline follows an earlier public notice issued by the NRS on February 17, 2026, which outlined the implementation timeline and made the adoption of the national e-invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution, mandatory for large taxpayers.
Adedeji, in the public notice, directed all affected taxpayers to complete their onboarding, system integration, testing and commencement of invoice transmission to the NRS e-invoicing platform in line with the approved implementation framework.
The statement disclosed that the revenue agency had already begun monitoring compliance among affected companies ahead of the deadline.
According to the notice, “NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers.”
It added that companies that fail to meet the requirements could face sanctions.
The notice stated, “Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.”
The agency, therefore, urged affected companies to complete all outstanding implementation processes without delay.
It said, “Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
Reaffirming its commitment to the rollout of the initiative, the NRS added, “The NRS appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime.”
The statement explained that the directive applies to large taxpayers, defined as companies with an annual gross turnover of N5bn and above.
It disclosed that as of the first quarter of 2026, more than 1,000 companies had already complied with the e-invoicing requirements.
According to the NRS, compliance extends beyond registration on the Merchant Buyer Solution platform and includes the successful integration of taxpayers’ systems through approved Access Point Providers or Systems Integrators.
It added that affected companies must also complete all required validation and testing processes before actively transmitting invoices to the NRS e-invoicing platform in line with approved standards and guidelines.
The agency further stated that compliant taxpayers are expected to receive only electronic invoices carrying valid Invoice Reference Numbers from their suppliers, as part of measures to strengthen the integrity of transactions under the new digital tax administration framework.
The national e-invoicing initiative is part of the NRS’ broader effort to modernise tax administration through technology, improve transparency in commercial transactions, enhance compliance monitoring and strengthen revenue collection. The electronic invoicing system enables the tax authority to receive transaction data in real time, helping to improve audit efficiency and reduce tax leakages.
