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As of 11 September 2026, Nigeria's e-invoicing regime is actively enforcing compliance for large taxpayers, following the 31 July 2026 effective date under the Nigeria Tax Administration Act 2025. The National E-Invoicing and Electronic Fiscal System (EFS/MBS) is now operational, requiring taxpayers with annual turnover exceeding ₦5 billion to integrate their ERP systems and transmit invoices directly to the Nigeria Revenue Service (NRS) platform.
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Nigeria Enforces E-Invoicing Compliance for Large Taxpayers

Nigeria's e-invoicing regime is now actively enforcing compliance for large taxpayers as of 11 September 2026. Businesses with turnover exceeding ₦5 billion must integrate their ERP systems with the National E-Invoicing and Electronic Fiscal System (EFS/MBS) and transmit invoices directly to the Nigeria Revenue Service platform.

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