The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System (EFS) on or before July 31, 2026. The directive was contained in a statement issued by the Special Adviser on Media to the NRS Chairman, Dare Adekanmbi, on Sunday, July 19, 2026, in Abuja. The agency warned that companies that fail to comply with the directive risk regulatory and enforcement actions under existing tax laws. Adekanmbi said the deadline follows a public notice issued by NRS on February 17 and signed by its Chairman, Zacch Adedeji. What they are saying Adekanmbi said the February 17 public notice outlined the implementation timeline and mandatory adoption of the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
“The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system.”
“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 member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.”
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”
The statement added that the NRS remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime. More insight Adekanmbi described large taxpayers as companies with an annual gross turnover of N5 billion and above.
He disclosed that more than 1,000 companies had complied with the e-invoicing requirements as of the first quarter of 2026. According to him, compliance includes completing onboarding on the Merchant Buyer Solution (MBS) and successfully integrating taxpayer systems through approved Access Point Providers (APPs) and/or Systems Integrators (SIs). He added that taxpayers must complete all required validation and testing activities and actively transmit invoices to the NRS e-invoicing platform in line with approved standards and guidelines. He also urged businesses to ensure they receive only compliant e-invoices carrying valid Invoice Reference Numbers (RINs) from their suppliers.
The agency noted that full compliance is critical to the successful implementation of the electronic invoicing framework and improved tax administration. What you should know The NRS had in February 2026 announced the phased rollout of its electronic invoicing and fiscal monitoring system as part of efforts to strengthen tax administration, improve transparency and enhance voluntary tax compliance nationwide. The initiative, known as the E-Invoicing and Electronic Fiscal System or Merchant Buyer Solution (MBS), is being implemented in phases across different taxpayer categories based on annual turnover thresholds.
According to the public notice signed by NRS Chairman Zacch Adedeji, the system officially went live for large taxpayers on August 1, 2025, following stakeholder consultations and pilot deployments that commenced in January 2025. The implementation timeline for large taxpayers was later extended to November 2025 to address operational and transitional considerations before full enforcement.
The July 31, 2026 deadline marks the end of the transition period for large taxpayers, with the NRS now moving to enforce full compliance across the category.
