Businesses with an annual turnover of NGN 5 billion or more are required to register for e-invoicing, effective August ’25.
Nigeria’s Federal Inland Revenue Service (FIRS) announced the launch of a national electronic invoicing (e-invoicing) system via the Electronic Fiscal System (EFS), effective 1 August 2025.
This system, targeting large taxpayers with annual turnovers of NGN 5 billion or more, follows a successful pilot phase that began in November 2024. During the pilot, FIRS tested the Merchant Buyer model, onboarded select taxpayers, and engaged stakeholders.
From 1 August 2025, large taxpayers are required to register for the e-invoicing solution and integrate their systems with the FIRS platform for real-time invoice generation, validation, and transmission.
Earlier, FIRS launched a new e-invoicing platform, the Merchant Buyer Solution (eInvoice), alongside the National Electronic Invoicing Inter-Agency Steering Committee on 29 April 2025.
