The Nigeria Revenue Service (NRS) has directed all large taxpayers to complete the adoption of its national electronic invoicing system on or before July 31, 2026, warning that businesses that fail to comply may face enforcement measures under existing tax laws.
The directive is part of the agency’s plan to improve tax administration through technology and strengthen compliance across the country. It follows an earlier public notice released on February 17, 2026, which outlined the implementation timetable for the mandatory use of the National Electronic Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution. The notice, signed by the Chairman of the NRS, Zacch Adedeji, instructed affected companies to complete their registration, integrate their systems, carry out the required testing, and begin sending invoices through the NRS electronic invoicing platform before the deadline.
According to a statement issued by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the tax authority has already started monitoring the level of compliance among companies expected to use the platform.The agency warned that businesses that ignore the deadline could face penalties in line with the country’s tax 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.”
It also urged companies that have not completed the process to act quickly. “Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
The NRS added that it remains committed to helping businesses successfully transition to the new system. “The NRS appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national electronic invoicing regime.”
The agency explained that the current phase applies to large taxpayers, defined as businesses with an annual gross turnover of ₦5 billion or more. It disclosed that more than 1,000 companies had already complied with the directive during the first quarter of 2026. To achieve full compliance, affected businesses must complete onboarding on the Merchant Buyer Solution, connect their systems through approved Access Point Providers or Systems Integrators, pass all required validation and testing stages, and begin transmitting invoices electronically to the NRS platform.
The Service also advised companies to ensure they only accept electronic invoices that carry a valid Invoice Reference Number from their suppliers, as part of efforts to improve transparency and reduce tax leakages. The electronic invoicing initiative forms part of the NRS broader strategy to modernise tax collection, improve accountability, and provide better monitoring of business transactions across Nigeria. The agency believes the system will simplify tax administration while encouraging greater voluntary compliance among taxpayers.
