NRS Sets July 31, 2026 Deadline for Large Taxpayers to Adopt E-Invoicing
By Aboki Forex —
The Nigeria Revenue Service (NRS) has ordered all large taxpayers to complete their adoption of the national e-invoicing and Electronic Fiscal System by July 31, 2026. Companies that fail to meet the deadline face sanctions and enforcement actions under tax laws.
The directive came through a public notice personally signed by NRS Chairman Zacch Adedeji. It was communicated to the public on Sunday in a statement by Dare Adekanmbi, the Special Adviser on Media to the NRS Chairman.
What Large Taxpayers Must Do
The July 31 cutoff builds on an earlier public notice the NRS issued on February 17, 2026, which set out the implementation timeline and made the system compulsory for large taxpayers. The system is also known as the Merchant Buyer Solution.
Adedeji’s notice requires affected companies to complete onboarding, system integration, and testing. They must then begin transmitting invoices to the NRS e-invoicing platform in line with the agency’s approved framework.
For this directive, large taxpayers are defined as companies with an annual gross turnover of N5 billion and above. Compliance goes beyond simply registering on the Merchant Buyer Solution platform.
Companies must integrate their internal systems through approved Access Point Providers or Systems Integrators. They must complete all validation and testing requirements and actively transmit invoices to the NRS platform. Compliant taxpayers are also expected to receive only electronic invoices that carry valid Invoice Reference Numbers from their suppliers.
Over 1,000 Companies Already Compliant
As of the first quarter of 2026, more than 1,000 companies had already met the requirements. The NRS said it had begun assessing how well affected companies were adhering to the mandate ahead of the deadline.
The public notice read: “NRS has already commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers.”
It warned that companies which fall short could face consequences: “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 agency urged companies yet to complete the process to act without further delay. It said: “Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
Broader Push for Tax Modernisation
The NRS also reaffirmed its support for businesses navigating the rollout: “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.”
The e-invoicing initiative is part of the NRS’s broader push to modernise tax administration using technology. By receiving transaction data in real time, the agency aims to improve audit efficiency, tighten transparency in commercial transactions, and reduce tax leakages across the Nigerian economy.
Earlier, the National Bureau of Statistics (NBS) revealed that Nigeria’s Company Income Tax (CIT) collections stood at N1.37 trillion in Q1 2026, representing an 8.08% decline from the N1.49 trillion recorded in Q4 2025.