All large taxpayers with annual turnovers of NGN 5 billion or more will be required to adopt mandatory electronic invoicing via the EFS.
Nigeria’s national electronic invoicing (e-invoicing) regime through the Electronic Fiscal System (EFS) will become mandatory for all large taxpayers starting tomorrow, 1 August 2025. This requirement applies to businesses with an annual turnover of NGN 5 billion or more.
The announcement was made by the Nigerian Federal Inland Revenue Service (FIRS) on 9 July 2025,
From 1 August 2025, taxpayers must register and onboard to the e-invoicing platform, integrate their invoicing systems with the FIRS platform according to the Merchant-Buyer model and begin generating, validating, and transmitting e-invoices in real time via the designated channels.
The mandatory rollout follows a successful pilot phase launched in November 2024, during which select large taxpayers tested the e-invoicing solution. Those who participated in the pilot will be transitioned to the production environment in August 2025.
FIRS has provided integration documentation, system requirements, FAQs and other resources to support taxpayers’ onboarding and compliance with the new system.
