NRS has begun monitoring compliance with the National e-Invoicing & electronic fiscal system (EFS) for large taxpayers and has directed those yet to complete implementation to achieve full compliance by 31 July 2026.
The Nigeria Revenue Service (NRS) has commenced compliance monitoring for large taxpayers under the National E-Invoicing & Electronic Fiscal System (EFS) regime, reminding in-scope taxpayers of the Public Notice issued on 17 February 2026 regarding the implementation timeline and mandatory adoption of the National E-Invoicing & Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS).
According to the notice, all large taxpayers are required to complete the process of onboarding, integration, testing and commence invoice transmission to the NRS e-Invoicing platform in accordance with the prescribed implementation framework.
The authority said it has started compliance monitoring activities to assess the level of adherence to the e-Invoicing mandate across the large taxpayer segment.
The notice states that all large taxpayers that are yet to commence or complete implementation processes are required to ensure full compliance on or before 31 July 2026.
The Nigeria Revenue Service said compliance includes:
- Completion of onboarding on the NRS Merchant Buyer Solution (MBS);
- Successful integration of taxpayer systems through approved Access Point Providers (APPs) and/or Systems Integrators (SIs);
- Completion of all required validation and testing activities;
- Active transmission of invoices to the NRS e-Invoicing platform in line with approved standards and guidelines; and
- Ensuring that only compliant e-invoices with a valid Invoice Reference Number (IRN) are received from suppliers.
The authority advised in-scope taxpayers to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline. It said that failing to do so would trigger regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.
This announcement was made on 20 July 2026.
