The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the National E-Invoicing and Electronic Fiscal System (EFS) by July 31, warning that non-compliant companies could face regulatory and enforcement actions.
The directive follows an earlier public notice issued by the tax authority on February 17, 2026, outlining the implementation timeline and mandatory adoption of the National E-Invoicing and EFS, also known as the Merchant Buyer Solution (MBS).
NRS Chairman, Zacch Adedeji, who personally signed the latest public notice, urged all large taxpayers to complete their onboarding, systems integration, testing, and commence invoice transmission to the NRS e-invoicing platform in line with the prescribed implementation framework.
In a statement issued on Sunday by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the NRS disclosed that it had already commenced compliance monitoring to assess the level of adherence to the e-invoicing mandate among large taxpayers.
The statement warned that companies failing to comply with the directive could be subjected to appropriate regulatory and enforcement measures in accordance with relevant tax laws and regulations.
It advised affected taxpayers to urgently conclude all outstanding onboarding and integration processes and begin transmitting invoices to the NRS platform before the July 31 deadline.
The NRS also reaffirmed its commitment to supporting taxpayers to ensure the successful implementation of the national e-invoicing regime.
Large taxpayers are defined as companies with an annual gross turnover of ₦5 billion and above. The NRS said that more than 1,000 companies had complied with the directive as of the first quarter of 2026.
To achieve full compliance, affected taxpayers are required to complete onboarding on the NRS Merchant Buyer Solution (MBS), successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing requirements, actively transmit invoices to the NRS e-invoicing platform in accordance with approved standards, and ensure they receive only compliant e-invoices carrying valid Invoice Reference Numbers (RINs) from suppliers.
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