by NIyi Jacobs
The Nigeria Revenue Service (NRS) has fixed July 31, 2026, as the deadline for all large taxpayers to fully comply with the National E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS).
The directive follows the public notice issued by the NRS on February 17, 2026, outlining the implementation timeline and mandatory adoption of the e-invoicing platform.
In a public notice personally signed by the Executive Chairman of the NRS, Dr. Zacch Adedeji, all large taxpayers were directed to complete their onboarding, system integration, testing, and commence the transmission of invoices to the NRS e-invoicing platform in line with the approved implementation framework before the deadline.
A statement issued on Sunday by the Chairman’s Special Adviser on Media, Dare Adekanmbi, disclosed that the NRS has already begun monitoring compliance among large taxpayers to assess their level of adherence to the e-invoicing mandate.
The statement warned that companies that fail to meet the July 31 deadline could face appropriate regulatory and enforcement actions in line with relevant tax laws and regulations.
The NRS, therefore, urged affected taxpayers to immediately conclude all outstanding onboarding and integration processes and begin transmitting invoices through the approved platform before the compliance deadline.
According to the agency, companies classified as large taxpayers are those with an annual gross turnover of ₦5 billion and above. It added that, as of the first quarter of 2026, more than 1,000 companies had already complied with the directive.
To achieve full compliance, affected taxpayers are required to complete onboarding on the NRS Merchant Buyer Solution (MBS), successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing processes, actively transmit invoices to the NRS e-invoicing platform in line with approved standards, and ensure they receive only compliant e-invoices bearing valid Invoice Reference Numbers (RINs) from their suppliers.
The NRS reaffirmed its commitment to supporting taxpayers throughout the implementation process to ensure the successful rollout of the national e-invoicing regime.
