The Nigeria Revenue Service (NRS) has set July 31, 2026, as the deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System (EFS), warning that defaulters risk regulatory sanctions.
The directive follows a public notice issued by the NRS on February 17, 2026, outlining the implementation timeline for the mandatory adoption of the national e-invoicing and EFS, also known as the Merchant Buyer Solution (MBS).
In the notice, personally signed by NRS Chairman, Zacch Adedeji, the Service directed all large taxpayers to complete their onboarding, systems integration, testing and commencement of invoice transmission to the NRS e-invoicing platform in line with the approved implementation framework.
According to a statement issued on Sunday by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the NRS has already begun compliance monitoring to assess the level of adherence among affected taxpayers.
The Service warned that organisations that fail to meet the deadline could face regulatory and enforcement actions under applicable tax laws and regulations.
“Consequently, any defaulting taxpayer may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.
“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 notice stated.
The Service defined large taxpayers as companies with an annual gross turnover of ₦5 billion or more.
It disclosed that more than 1,000 companies had complied with the directive as of the first quarter of 2026.
According to the NRS, compliance requires completing onboarding on the Merchant Buyer Solution (MBS), successfully integrating taxpayer systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), completing all mandatory validation and testing processes, and actively transmitting invoices to the NRS e-invoicing platform in line with approved standards and guidelines.
The Service also directed taxpayers to ensure they receive only compliant electronic invoices bearing a valid Invoice Reference Number (RIN) from their suppliers.
