NRS to begin e-invoicing rollout for medium taxpayers April

The Nigeria Revenue Service (NRS) has announced the continuation of the phased rollout of its invoicing and electronic fiscal system (EFS), also known as the merchant buyer solution (MBS), to medium and emerging taxpayers.

The NRS said the move aligns with the agency’s mandate to enhance tax administration, improve transparency, and promote voluntary compliance.

The e-invoicing platform officially went live for large taxpayers on August 1, 2025, following extensive consultations and stakeholder engagements.

The implementation for large taxpayers was later extended to November 2025 due to operational and transitional considerations.

Prior to the go-live date, the agency conducted a series of engagement sessions across sectors within the large taxpayer category, including tax consultants and professional bodies.

Providing updates in a notice on Monday, Zacch Adedeji, the NRS chairman, said the service has recorded substantial progress since the official go-live, with most large taxpayers now onboarded and many already transmitting invoice data successfully to the MBS platform.

“Building on these achievements, and in line with Section 23 of the Nigeria Tax Administration Act (NTAA), which empowers the Service to deploy technology for the administration and collection of taxes, as well as Section 158 of the Nigeria Tax Act (NTA), which mandates taxpayers to implement the fiscalisation system deployed by the Service, the NRS hereby notifies the general public of the continuation of the phased rollout of the e-invoicing solution to other taxpayer segments, namely medium taxpayers and emerging taxpayers,” the statement reads.

“The phased rollout will be implemented in a structured manner, covering the following stages: stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement.”

IMPLEMENTATION TIMELINE FOR E-INVOICING ROLLOUT

Under the implementation timeline, large taxpayers have completed the stakeholder engagement, pilot and go-live stages, the service said.

The NRS noted that post go-live review for this category will run from January to March 2026, while compliance enforcement is scheduled for April to June 2026.

For medium taxpayers with annual turnover between N1 billion and N5 billion, the agency said stakeholder engagement will run from January to March 2026, followed by a pilot rollout from April to June 2026.

The tax body slated go-live for July 1, with post go-live review between October and November 2026, while compliance enforcement is from January to March 2027.

“Emerging taxpayers with annual turnover below N1 billion will undergo stakeholder engagement from January to March 2027. Pilot rollout is scheduled for April to June 2027, with go-live on July 1, 2027. Post go-live review will take place between October and November 2027, while compliance enforcement is fixed for January to March 2028,” the NRS chairman said.

“Taxpayers are advised to take note of their applicable category and timelines and are encouraged to actively participate in engagement and onboarding activities as communicated by the Service from time to time.”

He, however, said timelines are indicative and subject to adjustment by the NRS based on operational readiness and stakeholder feedback.

Adedeji reaffirmed the agency’s commitment to working collaboratively with all stakeholders to ensure a smooth transition and the successful adoption of the e-invoicing solution.(The Cable)