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), warning that companies that fail to meet the deadline risk regulatory and enforcement actions under the nation’s tax laws.
The directive was contained in a statement issued on Sunday in Abuja by the Special Adviser on Media to the Chairman of the NRS, Dare Adekanmbi.
According to the statement, the deadline follows the implementation timeline contained in a public notice issued by the tax authority on February 17, 2026, which mandated large taxpayers to adopt the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
Adekanmbi said the chairman of the NRS, Dr. Zacch Adedeji, personally signed the notice directing all affected taxpayers to complete the onboarding process, integrate their internal systems with the NRS e-invoicing platform, conduct the required validation and testing, and commence electronic transmission of invoices before the deadline.
He disclosed that the revenue agency has already commenced compliance monitoring to assess the level of adherence to the e-invoicing mandate among large taxpayers across the country.
According to him, companies that fail to complete the implementation process before July 31 may be subjected to appropriate regulatory and enforcement measures in line with existing tax laws and regulations.
“The NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers.
“Consequently, any defaulting taxpayer may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations,” the statement said.
The agency therefore urged all affected taxpayers to urgently conclude every outstanding onboarding, system integration and testing activity and begin transmitting invoices through the national platform before the compliance deadline.
“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,” Adekanmbi added.
The statement defined large taxpayers as companies with an annual gross turnover of ₦5 billion and above, noting that more than 1,000 companies had already complied with the directive as of the first quarter of 2026.
It explained that compliance goes beyond registration and requires companies to complete onboarding on the Merchant Buyer Solution, successfully integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing processes, and actively transmit invoices to the NRS e-invoicing platform in line with approved technical standards and operational guidelines.
The agency also advised taxpayers to ensure they receive only compliant electronic invoices bearing valid Invoice Reference Numbers (IRNs) from their suppliers, saying this is necessary to support transparency, improve tax administration and enhance the integrity of commercial transactions.
The nationwide implementation of the National E-Invoicing and Electronic Fiscal System forms part of the Federal Government’s broader tax administration reforms aimed at improving compliance, strengthening revenue collection, reducing tax leakages and accelerating the digitalisation of Nigeria’s tax system.
