The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the National E-Invoicing and Electronic Fiscal System (EFS) by July 31, 2026, warning that companies that fail to comply risk regulatory sanctions under existing tax laws.
The directive was announced in a statement issued on Sunday in Abuja by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi.
The deadline, which outlined that the implementation timeline for the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS), follows a notice issued on February 17, 2026, by NRS Chairman Zacch Adedeji.
Adekanmbi said the tax authority has already begun monitoring compliance among large taxpayers and warned that defaulting companies could face enforcement actions.
“The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system” – Adekanmbi
He added that affected companies should immediately complete all outstanding onboarding, system integration and invoice transmission processes before the compliance deadline.
The NRS said it remains committed to providing technical support to ensure the successful implementation of the national e-invoicing regime.
According to Adekanmbi, more than 1,000 companies had complied with the e-invoicing requirements as of the first quarter of 2026 by completing onboarding on the Merchant Buyer Solution and integrating their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs).
He said compliant taxpayers are also expected to complete all validation and testing processes and actively transmit invoices to the NRS e-invoicing platform in line with approved standards.
The agency advised businesses to accept only compliant electronic invoices carrying valid Invoice Reference Numbers (RINs) from their suppliers, stressing that full compliance is essential to improving tax administration and transparency.
The NRS introduced the phased rollout of the electronic invoicing and fiscal monitoring system in February 2026 to modernise tax administration, improve transparency and strengthen voluntary tax compliance.
Although the system officially became operational for large taxpayers on August 1, 2025, following pilot deployments and stakeholder consultations, the implementation timeline was later extended to November 2025 to accommodate operational adjustments.
