The Nigeria Revenue Service (NRS) has given all large taxpayer companies until July 31, 2026, to fully comply with the federal government’s national e-invoicing and Electronic Fiscal System (EFS), warning that companies that fail to meet the deadline could face regulatory and enforcement actions under existing tax laws.
The agency disclosed that more than 1,000 large taxpayer companies had already complied with the directive as of the first quarter of 2026, but urged those yet to complete the process to do so before the deadline, reports Daily Independent.
The reminder follows an earlier public notice issued by the NRS on February 17, 2026, which announced the implementation timetable for the mandatory adoption of the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
According to a statement issued on Sunday by the Special Adviser on Media to the Executive Chairman of the NRS, Dare Adekanmbi, the Executive Chairman, Zacch Adedeji, had personally signed the notice directing 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 said the revenue agency had already begun monitoring compliance among large taxpayers to determine how well companies were implementing the new system.
It warned that companies that fail to comply with the directive could be sanctioned in line with relevant tax laws and regulations.
The statement said: “NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers.
“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.
“Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.
“The NRS appreciates the cooperation of taxpayers and remains committed to providing the necessary support to ensure the successful implementation of the national e-invoicing regime.”
The NRS explained that large taxpayers are companies with an annual gross turnover of N5 billion and above.
It said that by the end of the first quarter of 2026, more than 1,000 companies within this category had already completed the required compliance process.
The agency said full compliance involves 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).
