The Nigeria Revenue Service (NRS) has fixed July 31, 2026, as the deadline for all large companies to fully comply with the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS).
The agency announced the deadline in a statement issued on Sunday by the Special Adviser on Media to the Executive Chairman of the NRS, Dare Adekanmbi.
According to the statement, the NRS has commenced compliance monitoring to assess the level of adherence to the e-invoicing mandate among large taxpayers.
The agency warned that companies that fail to comply with the directive risk facing regulatory sanctions in line with existing tax laws.
“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,” the statement said.
The NRS urged affected companies to complete all outstanding onboarding and system integration processes and begin transmitting invoices before the July 31 deadline.
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline,” the agency stated.
The tax authority reaffirmed its commitment to supporting taxpayers throughout the implementation process and expressed appreciation for the cooperation received so far.
The NRS explained that large taxpayers are companies with an annual gross turnover of ₦5 billion or more, adding that over 1,000 companies had already complied with the directive as of the first quarter of the year.
To achieve full compliance, affected companies are expected to complete onboarding on the NRS Merchant Buyer Solution (MBS), integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all required validation and testing, actively transmit invoices through the NRS e-invoicing platform, and ensure they receive only compliant electronic invoices bearing valid Invoice Reference Numbers (RINs) from suppliers.
The NRS noted that the e-invoicing platform officially became operational for large taxpayers on August 1, 2025, following extensive stakeholder consultations.
It added that implementation for large taxpayers was later extended to November 2025 to accommodate operational and transitional considerations, while the phased rollout to medium-sized and emerging taxpayers commenced on February 17, 2026.