Nigeria’s largest electricity distribution company, Ikeja Electric (IE), has mandated that corporate customers and business partners submit their Tax Identification Numbers (TIN) or National Identification Numbers (NIN) by February 20, 2026.
The directive, which initially raised concern among residential consumers, comes after the implementation of the new Nigeria Tax Act (2025).
Compliance and Clarification
Ikeja Electric issued a public notice on Wednesday warning that any utility bill generated without a verified identification number is now considered invalid under federal law.
The company stated that it would suspend electricity supply to customers who fail to comply with the update by the February 20 deadline.
Who is affected?
After public criticism and confusion regarding whether the policy applied to all account holders, the utility provider issued a clarifying statement 24 hours later.
The first announcement from Ikeja Electric used broad language that did not distinguish between a “corporate” and a “residential” customer. This led thousands of private homeowners to believe they needed a Tax ID, which many do not possess, to prevent their lights from being cut off.
The clarification statement confirms that the requirement for Tax IDs and Corporate Affairs Commission (CAC) details applies exclusively to business entities, specifically targets Corporate Customers (B2B), vendors, and strategic business partners, thereby exempting residential households from the threat of disconnection. The current billing system of residential households remains valid without a Tax ID.
Corporate customers (B2B) and vendors must provide their TIN, NIN, or CAC registration details to maintain service.
“Please note that the notice applies strictly to corporate customers (B2B), as well as our vendors and strategic business partners” – the statement
Understanding what the Tax ID means
The sudden requirement for identification numbers is as a result of the Nigeria Tax Act (2025), which became law on January 1, 2026.
Under the new “Invoice Validation Framework,” the Nigeria Revenue Service (NRS) requires that every business-to-business transaction be uploaded and verified through a central portal. For Ikeja Electric to process these digital invoices, a valid Tax ID for the recipient is a mandatory field.
This legislation aims to modernize the fiscal system of the country by linking utility consumption directly to tax records.
What are the consequences for non-compliant businesses?
For businesses, the February 20 deadline still remains. Under the 2025 Tax Act, a bill missing the required identification is legally null and void.
This creates a deadlock because the utility cannot legally collect payment on an invalid bill, and it cannot legally provide service without a valid billing record.
Businesses that fail to update their records will have their power supply suspended to ensure the utility remains compliant with federal tax laws.
Corporate entities have until the close of business on February 19, 2026, to verify their details via Ikeja Electric’s online portal.
