The Nigeria Revenue Service (NRS) has commenced compliance monitoring for large taxpayers under the National E-Invoicing and Electronic Fiscal System (EFS) regime, with a final deadline of 31 July for full implementation.
The Executive Chairman of NRS, Zacch Adedeji, announced this in a public notice on Monday, warning that regulatory and enforcement actions will follow for companies that fail to comply.
The NRS said the monitoring is in line with its Public Notice issued on 17 February regarding the implementation timeline and mandatory adoption of the National E-Invoicing & Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS).
According to the Service, all large taxpayers are required to complete the process of onboarding, integration, testing, and commence invoice transmission to the NRS E-Invoicing platform in accordance with the prescribed implementation framework.
“The Service hereby notifies all affected taxpayers that it has commenced compliance monitoring activities to assess the level of adherence to the E-Invoicing mandate across the large taxpayer segment.
“Accordingly, all large taxpayers that are yet to commence or complete implementation processes are required to ensure full compliance on or before 31 July 2026,” the statement said.
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“For the avoidance of doubt, compliance includes: Completion of onboarding on the NRS Merchant Buyer Solution (MBS); Successful integration of taxpayer systems through approved Access Point Providers (APPs) and/or Systems Integrators (SIs); Completion of all required validation and testing activities; and Active transmission of invoices to the NRS E-Invoicing platform in line with approved standards and guidelines; Ensure you receive only compliant e-invoices with a valid Invoice Reference Number (IRN) from suppliers.”
The NRS advised affected taxpayers to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.
“Failing which, regulatory and enforcement actions will be triggered in accordance with the provisions of the relevant tax laws and regulations.
“The NRS appreciates the cooperation of taxpayers and remains committed to providing necessary support to ensure successful implementation of the National E-Invoicing regime,” the statement said.
