NRS Unveils Phased Implementation of E-invoicing, Electronic Fiscal System Regime

•Extends solution to medium, emerging taxpayers

James Emejo in Abuja

Chairman, Nigeria Revenue Service (NRS), Dr. Zacch Adedeji, has announced the phased rollout of its e-invoicing and Electronic Fiscal System (EFS) also known as the Merchant Buyer Solution (MBS).

He said the move was in furtherance of its mandate to enhance tax administration, improve transparency, and promote voluntary compliance.

In a public statement, Adedeji explained following extensive consultations and engagements, the MBS officially went live on August 1, 2025 for large taxpayers.

He however, explained that in recognition of operational and transitional considerations, the effective implementation for the large tax category was subsequently extended to November 2025.

He added that prior to the official go-live, the NRS conducted a series of stakeholder engagement sessions across several sectors of the large taxpayer community, including tax consultants and professional bodies, culminating in a pilot phase deployment in January 2025.

The NRS chairman said since the official go-live, significant progress had been recorded, with the onboarding of the majority of large taxpayers, many of whom have commenced the successful transmission of invoice data to the MBS platform.

He said following progress in the pilot phases, the service had resolved to further “rollout of the e-Invoicing solution to other taxpayer segments, namely Medium Taxpayers and Emerging Taxpayers”.

He said, “Building on these achievements, and in line with Section 23 of the Nigeria Tax Administration Act (NTAA), which empowers the Service to deploy technology for the administration and collection of taxes, as well as Section 158 of the Nigeria Tax Act (NTA), which mandates taxpayers to implement the fiscalisation system deployed by the Service, the NRS hereby notifies the general public of the continuation of the phased rollout of the e-Invoicing solution to other taxpayer segments, namely Medium Taxpayers and Emerging Taxpayers.

Adedeji explained that the phased rollout will be implemented in a structured manner, covering stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement.

He added that each phase will be guided by clearly defined timelines and annual turnover thresholds applicable to the respective taxpayer segments.

Taxpayers are advised to take note of their applicable category and timelines and to actively participate in engagement and onboarding activities as communicated by the service from time to time.

The NRS further reaffirmed its commitment to working collaboratively with all stakeholders to ensure a smooth transition and the successful adoption of the e-invoicing solution.

According to the implementation timeline, medium taxpayers with annual turnover of N1 billion to N5 billion will have their stakeholder engagement between January to March, pilot rollout between April to  June, go-live on July 1, 2026, post-go-live on between October to November, 2026 as well as compliance enforcement between January and March 2027.

Emerging taxpayers with annual turnover threshold below N1 billion will have their stakeholder engagement between January to March, 2027; pilot rollout between April to June 2027; go-live on July 1, 2027, post-go-live on between October to November, 2027 as well as compliance enforcement between January and March 2028.