Nigeria’s Revenue Service (NRS) has directed all large taxpayers to fully implement the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS) by July 31, warning that companies that fail to comply may face regulatory sanctions.

The directive was announced in a statement issued on Sunday by Dare Adekanmbi, Special Adviser on Media to the Executive Chairman of the NRS, Zacch Adedeji.

According to the agency, compliance monitoring has already begun to assess the level of adherence among eligible companies. It warned that organisations yet to complete the required onboarding and system integration before the deadline risk enforcement actions in line with existing tax laws and regulations.

The NRS urged affected businesses to immediately conclude all pending registration, integration and testing processes, and begin transmitting invoices through the national platform before the compliance deadline.

It explained that full compliance requires taxpayers to complete onboarding on the NRS Merchant Buyer Solution (MBS), integrate their internal systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing requirements, and actively transmit invoices in accordance with approved standards.

The agency also stated that companies are expected to receive only compliant electronic invoices carrying valid Invoice Reference Numbers (RINs) from their suppliers.

Large taxpayers, defined as companies with an annual gross turnover of ₦5 billion or more, are the first category of businesses covered by the rollout. The NRS disclosed that more than 1,000 companies had complied with the e-invoicing requirements as of the first quarter of the year.

The national e-invoicing platform became operational for large taxpayers on August 1, 2025, after a series of stakeholder consultations. However, the initial implementation timeline was later extended to November 2025 to allow for operational adjustments and a smoother transition.

The service has since expanded the programme beyond large companies. On February 17, it announced the next phase of implementation, extending the e-invoicing and Electronic Fiscal System to medium-sized and emerging taxpayers as part of its broader tax administration reform.