The Nigeria Revenue Service and DigiTax Nigeria have intensified support for taxpayers as more businesses move to adopt the NRS electronic invoicing framework ahead of enforcement deadlines.
The phased rollout, backed by the Nigeria Tax Administration Act and the Nigeria Tax Act, requires all business transactions to be validated electronically through the NRS Merchant Buyer Solution.
The platform records business-to-business and business-to-government transactions at the point of sale, creating a real-time audit trail for tax authorities.
Beginning July 1, 2026, large businesses with annual turnover of N5 billion and above must comply with the mandatory e-invoicing mandate. From that date, every invoice outside the prescribed electronic transmission framework could attract penalties. Medium taxpayers with turnover between N1 billion and N5 billion are expected to begin engagement and pilot phases in 2026, with full implementation scheduled for July 2026 and enforcement in early 2027. Emerging taxpayers below N1 billion will commence rollout in 2027, with enforcement projected for 2028.
NRS has been accrediting more technology partners to help businesses integrate with the platform. DigiTax Nigeria, one of the accredited implementation partners, said the reform offers benefits beyond compliance.
“E-invoicing must not be framed solely as a compliance enforcement mechanism,” said Olumide Akinsola, Country Director of DigiTax Nigeria, at a Chartered Institute of Taxation workshop. “For Nigerian businesses, the benefits are tangible when implementation is done properly: greater certainty in VAT treatment, reduced audit disputes, and automated validation that minimises human error.”
Akinsola noted that compliance levels among large taxpayers have improved considerably, but a substantial number of businesses remain outside the system despite the looming deadline. NRS estimates that approximately 5,000 companies fall within the large taxpayer category, with more than 1,000 having reportedly complied as of early 2026.
DigiTax already supports nearly 1,000 businesses across Kenya and Zambia and maintains key e-invoicing partnerships globally. The company said successful implementation depends on addressing messy record-keeping that complicates tax audits.
Other accredited providers are also expanding support. NRS recently accredited Afri Invoice as an official Access Point Provider and System Integrator, authorising it to connect businesses directly to the MBS platform for real-time invoicing. Upperlink and Pillarcraft Cloud Solutions have also received accreditation as System Integrators.
NRS Project Manager for e-invoicing, Mr. Mohammed Bawa, said accredited service providers are central to the project’s success. “Our focus for now is how to support taxpayers to see how easily they can comply, and that is why we have accredited so many service providers that will be there for the taxpayers when they have challenges,” he said.
Fintech firm eTranzact has also reaffirmed its commitment to supporting taxpayers with same-day onboarding and seamless electronic invoice uploads. “We at eTranzact have had this collaboration with the NRS for so many years. We are the main major platform that has been doing all the revenue collection in the country,” said Executive Director Abubakar Achimugu.
The MBS platform serves as the backbone of Nigeria’s e-invoicing framework. NRS said it remains committed to working collaboratively with all stakeholders to ensure a smooth transition and successful adoption of the solution.
Authorities say the initiative is aimed at reducing tax evasion, improving revenue collection and capturing a larger share of economic activity through technology-driven compliance.
NRS also plans continuous public sensitisation to educate Nigerians on the long-term benefits of the initiative.
