NRS unveils timeline for e-invoicing rollout, targets full compliance

The Nigeria Revenue Service (NRS) has announced the implementation timeline for the phased rollout of its Electronic Invoicing and Electronic Fiscal System (EFS) regime, as part of ongoing efforts to modernise tax administration, enhance transparency, and strengthen voluntary compliance nationwide.

The EFS, also known as the Merchant Buyer Solution (MBS), officially went live for Large Taxpayers on August 1, 2025. In recognition of operational and transitional considerations, the effective implementation timeline for this category was extended to November 2025 to allow for smoother adaptation and integration.

Prior to the go-live date, the Service conducted extensive stakeholder engagements across key sectors within the Large Taxpayer community, including tax consultants and professional bodies.

These consultations culminated in a pilot deployment phase in January 2025, designed to test system functionality and ensure readiness ahead of full implementation.

Since activation, the NRS reports significant progress, with the majority of Large Taxpayers successfully onboarded and many already transmitting invoice data in real time to the MBS platform.

Building on this milestone, and in accordance with Section 23 of the Nigeria Tax Administration Act (NTAA), which empowers the Service to deploy technology for tax administration and collection, as well as Section 158 of the Nigeria Tax Act (NTA), mandating taxpayers to implement fiscalisation systems introduced by the Service, the NRS has announced the continuation of the phased rollout to Medium and Emerging Taxpayer segments.

The structured implementation framework will follow defined stages, including stakeholder engagement, pilot rollout, official go-live, post-implementation review, and compliance enforcement.

Each taxpayer segment will be guided by clearly outlined timelines and annual turnover thresholds, which will determine onboarding schedules and compliance requirements.

Taxpayers are advised to confirm their respective categories and adhere strictly to communicated timelines, while actively participating in engagement and onboarding activities as directed by the Service.

The NRS reaffirmed its commitment to collaborative implementation, noting that sustained engagement with stakeholders remains critical to ensuring a seamless transition and the successful adoption of the E-Invoicing solution across Nigeria’s tax ecosystem.