The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the National E-Invoicing and Electronic Fiscal System by July 31, warning that companies that fail to meet the deadline could face regulatory sanctions under existing tax laws.
The directive was announced in a statement issued on Sunday by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi, following a public notice 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 said.
According to the NRS, the deadline follows an earlier public notice released on February 17, 2026, which outlined the implementation schedule and made the adoption of the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution, compulsory for large taxpayers.
In the notice, Adedeji instructed all affected companies to complete their onboarding, system integration, testing, and begin transmitting invoices to the NRS e-invoicing platform in line with the approved implementation framework.
The revenue agency disclosed that it has already commenced compliance monitoring to assess how companies are implementing the new digital tax system 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.”
The agency also warned that organisations that fail to comply with the directive could face enforcement measures.
“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 NRS urged all affected taxpayers to immediately conclude any outstanding implementation processes.
“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 supporting businesses during the transition, the agency stated:
“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 directive applies to large taxpayers, defined as companies with an annual gross turnover of ₦5 billion or more.
The NRS disclosed that more than 1,000 companies had already complied with the e-invoicing requirements as of the first quarter of 2026.
The agency explained that compliance involves more than simply registering on the Merchant Buyer Solution platform. Companies must successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators, complete all required validation and testing processes, and begin transmitting invoices through the official NRS platform.
Additionally, compliant businesses are expected to accept only electronic invoices carrying valid Invoice Reference Numbers (IRNs) from suppliers as part of efforts to improve transaction integrity under the new digital tax framework.
The National E-Invoicing initiative forms part of the NRS’ wider strategy to modernise tax administration through technology, improve transparency in commercial transactions, strengthen compliance monitoring, and boost revenue collection.
By enabling the tax authority to receive transaction data in real time, the electronic invoicing system is expected to enhance audit efficiency, reduce tax leakages, and improve overall tax administration across the country.
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