The Nigeria Revenue Service, NRS, has commenced compliance monitoring of large taxpayers under the National E-Invoicing and Electronic Fiscal System, EFS, warning that businesses yet to comply with the mandatory digital invoicing regime must do so on or before July 31, 2026, or face regulatory sanctions.
The Service said the monitoring exercise is aimed at assessing the level of compliance with the National E-Invoicing framework, also known as the Merchant Buyer Solution, MBS, following an earlier implementation notice issued on February 17, 2026.
In a public notice signed by the Executive Chairman of the NRS, Dr. Zacch Adedeji, and made available to journalists, the Service reminded all large taxpayers that they are required to complete onboarding, systems integration, validation, testing and begin transmitting invoices through the NRS E-Invoicing platform in line with the approved implementation framework.
The NRS stressed that businesses that have not commenced or concluded the implementation process must urgently regularise their status before the July 31 deadline to avoid enforcement actions under applicable tax laws and regulations.
According to the Service, full compliance entails completing registration on the NRS Merchant Buyer Solution platform, successfully integrating internal systems through approved Access Point Providers, APPs, or Systems Integrators, SIs, completing all validation and testing requirements, and actively transmitting invoices to the NRS E-Invoicing platform in accordance with prescribed standards.
The agency also directed large taxpayers to ensure they receive only compliant electronic invoices bearing valid Invoice Reference Numbers, IRNs, from their suppliers, describing the requirement as a critical component of the new digital tax administration framework.
It warned that failure to complete the mandatory onboarding and integration processes before the deadline would trigger regulatory and enforcement measures in line with relevant tax legislation.
The NRS reaffirmed its commitment to supporting taxpayers throughout the transition and encouraged affected organisations to seek technical assistance where necessary to ensure seamless implementation of the National E-Invoicing regime.
It advised taxpayers requiring further clarification or support to contact the Service through its dedicated e-invoicing support channels.
