Expansion of Nigeria’s E-Invoicing mandate to medium and small taxpayers
The Nigeria Revenue Service (NRS) has formally announced the continuation of its phased rollout of the E-Invoicing and Electronic Fiscal System (EFS), also referred to as the Merchant Buyer Solution (MBS). The expansion extends mandatory implementation beyond large taxpayers to include medium and small taxpayers, reinforcing Nigeria’s transition toward a more data-driven and transparent tax administration framework.
Large taxpayers are already live under the regime, and the newly released timeline provides clarity on onboarding, go-live, and enforcement timelines for the remaining taxpayer segments.
Implementation timeline for Nigeria’s E-Invoicing rollout
Medium taxpayers (annual turnover ₦1 billion–₦5 billion):
- Pilot rollout: April–June 2026
- Go-live: July 1, 2026
- Post-go-live review: October–November 2026
- Enforcement: January–March 2027
Emerging taxpayers (annual turnover below ₦1 billion):
- Pilot rollout: April–June 2027
- Go-live: July 1, 2027
- Post-go-live review: October–November 2027
- Enforcement: January–March 2028
What the phased rollout means for businesses
The phased rollout confirms that Nigeria’s e-invoicing mandate is steadily expanding across the broader taxpayer base. With structured engagement and pilot phases built into the timeline, the NRS is signaling that early preparation and system readiness will be critical for smooth compliance.
Key considerations for affected businesses before go-live:
- Assessing whether they fall within the medium or emerging taxpayer (small taxpayers) category based on turnover thresholds
- Preparing ERP and billing systems for integration or engaging with accredited providers
- Allocating sufficient time for testing before the July go-live deadlines
Enforcement beginning in January 2027 for medium taxpayers and January 2028 for emerging taxpayers adds a clear compliance deadline. Businesses that delay preparation may face operational disruption, rejected invoices, or compliance penalties once enforcement begins.
Preparing for Nigeria’s E-Invoicing enforcement deadlines
As Nigeria advances its digital tax infrastructure, companies operating in the region should begin readiness assessments early to ensure their invoicing processes align with regulatory requirements and reporting expectations.
