Electronic Billing: NRS Imposes July 31 Cut-Off for Adherence

The Nigeria Revenue Service, NRS, has established July 31, 2026, as the cutoff date for large taxpayers to completely transition to the national e-invoicing and Electronic Fiscal System, EFS.

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This deadline was announced in a public notice issued by the NRS on February 17, 2026, which outlined the implementation timeline and mandatory adoption of the national e-invoicing and EFS, also referred to as the Merchant Buyer Solution, MBS.

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According to the notice, Zacch Adedeji, Chairman of the NRS, instructed large taxpayers to finalize the onboarding, integration, testing, and commencement of invoice transmission to the NRS e-invoicing platform in accordance with the prescribed implementation framework.

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A statement released by Dare Adekanmbi, Special Adviser on Media to the Chairman, revealed that the NRS has initiated compliance monitoring activities to evaluate the level of adherence to the e-invoicing mandate among large taxpayers.

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The NRS warned that defaulting members may face regulatory and enforcement actions in line with relevant tax laws and regulations, emphasizing the need for affected taxpayers to swiftly complete outstanding onboarding and integration activities.

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Large taxpayers, defined as companies with a gross turnover of N5 billion and above, are required to comply with the e-invoicing and Electronic Fiscal System by the specified deadline.

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As of the first quarter of this year, over 1,000 companies had already complied with the e-invoicing mandate, demonstrating a significant level of adherence to the new system.

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Compliance with the e-invoicing and Electronic Fiscal System entails completing onboarding on the NRS's MBS, successfully integrating taxpayer systems through approved Access Point Providers, APPs, and/or Systems Integrators, SIs.

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Additional requirements for compliance include completing validation and testing activities, transmitting invoices to the NRS e-invoicing platform in line with approved standards, and ensuring the receipt of only compliant e-invoices with valid Invoice Reference Numbers, RINs, from suppliers.