NRS sets July 31 deadline for large companies to comply with e-invoicing

The Nigeria Revenue Service (NRS) has fixed July 31 as the deadline for all large companies to fully comply with the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS).

The agency announced the deadline in a statement issued on Sunday, July 19, by Dare Adekanmbi, Special Adviser on Media to the Executive Chairman of the NRS, Zacch Adedeji. According to the statement, the NRS has commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers.

The agency warned that companies that fail to comply with the directive could face regulatory sanctions. “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 statement said.

It urged affected taxpayers to complete all outstanding onboarding and integration processes and begin transmitting invoices before the compliance deadline. “Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline,” the statement added.

The NRS said it appreciated the cooperation of taxpayers and reaffirmed its commitment to providing the necessary support to ensure the successful implementation of the national e-invoicing regime. The agency explained that large taxpayers are companies with an annual gross turnover of N5 billion and above, adding that more than 1,000 companies had complied with the directive as of the first quarter of the year.

According to the statement, compliance with the e-invoicing and Electronic Fiscal System includes completing onboarding on the NRS Merchant Buyer Solution (MBS), successfully integrating taxpayer systems through approved Access Point Providers (APPs) and/or Systems Integrators (SIs), completing all required validation and testing activities, actively transmitting invoices to the NRS e-invoicing platform in line with approved standards and guidelines, and ensuring the receipt of only compliant e-invoices carrying valid Invoice Reference Numbers (RINs) from suppliers.

The NRS noted that the e-invoicing platform officially became operational for large taxpayers on August 1, 2025, following extensive consultations and stakeholder engagements.

It recalled that implementation for large taxpayers was subsequently extended to November 2025 to accommodate operational and transitional considerations. The agency also noted that on February 17, it announced the continuation of the phased rollout of the e-invoicing and Electronic Fiscal System to medium and emerging taxpayers.