The Nigeria Revenue Service (NRS) has set a deadline of July 31, 2026 for all large taxpayer companies to fully comply with the federal government’s national e-invoicing and Electronic Fiscal System (EFS). It warned that companies that miss the deadline could face regulatory and enforcement actions under existing tax laws. Reference Point: Geographic
Over 1,000 large taxpayer companies had complied with the directive as at first quarter of 2026, the agency said, Daily Independent reports.
The warning comes after the NRS released a public notice on February 17, 2026, detailing the rollout plan for the required adoption of the National E-Invoicing and Electronic Fiscal System, aka the Merchant Buyer Solution (MBS).
In a statement issued on Sunday, Dare Adekanmbi, the Special Adviser on Media to the Executive Chairman of the NRS, said that the Executive Chairman, Zacch Adedeji, personally signed the notice for all affected companies to complete their onboarding, system integration, testing and commencement of invoice transmission to the NRS e-invoicing platform in line with the approved implementation framework.
The statement stated the revenue agency had already started to monitor large taxpayers’ compliance to see if corporations were taking full advantage of the new system.
Companies who do to comply with the instruction could be subjected to sanctions under the relevant tax rules and regulations, it said.
NRS has already initiated its compliance monitoring procedures to determine the level of compliance among major taxpayers with the e-invoicing mandate, the statement stated.
“Accordingly, any defaulting member may be subjected to appropriate regulatory and enforcement actions under the provisions of the relevant tax laws and regulations.
“Taxpayers who are impacted are strongly recommended to complete all pending onboarding and integration procedures and to start submission of invoices before the compliance deadline.
The NRS appreciates the collaboration of taxpayers and remains determined to provide the necessary support to facilitate the smooth implementation of the national e-invoicing regime.
The NRS defined significant taxpayers as enterprises with an annual gross turnover of N5 billion and above.
It said over 1,000 enterprises in this category had already been through the necessary compliance process by the end of the first quarter of 2026.
The agency said that full compliance is achieved by completing the onboarding process on the NRS Merchant Buyer Solution platform and successfully integrating company systems through approved Access Point Providers (APPs) or Systems Integrators (SIs).
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