Over 1,000 companies have already complied but defaulters now face regulatory and enforcement action under relevant tax laws.
The Nigeria Revenue Service (NRS) has set July 31 as the final deadline for all large companies to fully adopt the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS), warning that defaulters will face regulatory and enforcement action.
The deadline was announced on Sunday in a statement by Dare Adekanmbi, special adviser on media to NRS Chairman Zacch Adedeji.
Who qualifies as a large taxpayer and what compliance requires
Large taxpayers are companies with gross turnover of N5 billion and above. As of the first quarter of 2026, over 1,000 companies had already complied with the mandate.
Full compliance covers four requirements: completion of onboarding on the NRS Merchant Buyer Solution (MBS) and 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 the receipt of only compliant e-invoices with valid Invoice Reference Numbers (RIN) from suppliers.
Monitoring already underway as deadline looms
The NRS said it has already commenced compliance monitoring activities to evaluate the level of adherence to the e-invoicing mandate among large taxpayers.
“Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations,” Adekanmbi said.
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
Timeline of a phased rollout
The e-invoicing platform officially went live for large taxpayers on August 1, 2025, following extensive consultations and stakeholder engagements. Implementation was later extended to November 2025 due to operational and transitional considerations, giving large companies additional time to prepare.
On February 17, 2026, the NRS announced the continuation of the phased rollout to medium and emerging taxpayers, signalling that the e-invoicing regime will progressively cover a broader segment of Nigeria’s taxpayer population beyond the current large taxpayer category.
The NRS said it appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime, adding that affected companies should treat the July 31 deadline as firm.
