NRS Issues Large Taxpayers July 31 Deadline for E-Invoicing Compliance

• Over 1,000 companies onboarded as tax authority begins monitoring compliance with electronic fiscal system

James Emejo in Abuja

Executive Chairman, Nigeria Revenue Service (NRS), Dr. Zacch Adedeji, yesterday directed large taxpayers to fully migrate to the national e-invoicing and Electronic Fiscal System (EFS) by July 31, 2026 or risk regulatory sanctions.

The directive was contained in a public notice which he personally signed, adding that the tax authority had already commenced compliance monitoring to determine the level of adherence among affected companies, warning that businesses which fail to complete the migration before the deadline would face enforcement actions in line with extant tax laws.

The directive forms part of the implementation framework for the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).

According to a statement issued by the Special Adviser on Media to the NRS Chairman, Mr. Dare Adekanmbi, 

the latest notice reinforces an earlier public notice issued on February 17, 2026, which outlined the phased implementation timetable and made adoption of the electronic invoicing platform mandatory for large taxpayers.

The revenue service had moved beyond the sensitisation phase and is now actively monitoring compliance across eligible companies.

Adekambi stated that any organisation found to be in default of the directive could be subjected to appropriate regulatory and enforcement measures as provided under relevant tax legislation.

The statement urged all affected taxpayers to immediately conclude outstanding onboarding, system integration, testing and validation processes, while commencing the transmission of invoices to the NRS e-invoicing platform before the expiration of the compliance window.

According to the notice, “The NRS has already commenced compliance monitoring activities in order to assess 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.

“The NRS appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime.”

It added that the agency remained committed to supporting taxpayers to ensure a seamless transition to the new digital tax administration framework.

Large taxpayers, defined by the NRS as companies with an annual gross turnover of N5 billion and above, constitute the first category of businesses required to adopt the system.

The NRS disclosed that over 1,000 companies had successfully complied with the directive as of the first quarter of the year, signalling increasing acceptance of the initiative among major corporate taxpayers.

To attain full compliance, affected companies are expected to complete registration and onboarding on the Merchant Buyer Solution, successfully integrate their internal systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), and conclude all validation and testing requirements.

They are also required to actively transmit invoices to the NRS platform in accordance with approved standards and ensure that invoices received from suppliers carry valid Invoice Reference Numbers (RINs).

The electronic invoicing initiative remained a key component of the service’s broader digital tax administration reforms aimed at improving transparency, strengthening tax compliance, reducing revenue leakages and enabling real-time monitoring of commercial transactions across the economy.