The Nigeria Revenue Service (NRS) has given all large taxpayers until July 31 to fully adopt the national e-invoicing and Electronic Fiscal System (EFS), warning that companies that fail to comply could face regulatory and enforcement actions under existing tax laws.
The directive was announced in a statement issued Sunday in Abuja by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi, following a public notice signed by NRS Chairman Dr. Zacch Adedeji.
The agency said the deadline follows an earlier notice issued on Feb. 17, which outlined the implementation timetable and made adoption of the e-invoicing platform—also known as the Merchant Buyer Solution (MBS)—mandatory for large taxpayers.
Adedeji directed affected companies to complete their onboarding, system integration, validation, testing and the transmission of invoices to the NRS e-invoicing platform before the deadline.
"The NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers," the statement said.
The agency warned that companies that fail to meet the deadline risk sanctions.
"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 statement said.
The NRS urged affected businesses to complete all outstanding implementation processes without delay.
"Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline," it added.
According to the agency, the directive applies to large taxpayers, defined as companies with an annual gross turnover of ₦5 billion or more.
The NRS said more than 1,000 companies had already complied with the requirements as of the first quarter of 2026.
It explained that compliance goes beyond registration on the Merchant Buyer Solution platform and includes successful integration of taxpayers' systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), completion of validation and testing, and active transmission of invoices in line with approved standards.
The agency also advised compliant taxpayers to accept only electronic invoices carrying valid Invoice Reference Numbers (RINs) from suppliers as part of efforts to strengthen transparency and improve tax administration.
The NRS said it remains committed to supporting taxpayers to ensure the successful implementation of the national e-invoicing regime, which is designed to modernize tax administration, improve compliance and reduce revenue leakages.
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