FIRS Mandates E-Invoicing for Large Taxpayers Starting July 2025 After Successful Pilot Completion

• FIRS begins mandatory rollout of Merchant Buyer E-Invoicing System for large taxpayers from 1 July 2025
• Pilot phase completed with selected large taxpayers in key sectors
• Large taxpayers with annual turnover of ₦5 billion and above must register and integrate with the e-Invoicing platform
• Real-time invoice generation, validation, and transmission required
• Enforcement measures will be introduced for non-compliance
• FIRS provides technical assistance, training, and guidance materials
• E-Invoicing system integrates with existing accounting systems for real-time reporting
• Taxpayers should assess if they qualify as large taxpayers and consider system compatibility and data accuracy

Source: ng.andersen.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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