Nigeria Extends E-Invoicing Compliance Deadline for Large Taxpayers to November 2025

Extension Announcement: The Federal Inland Revenue Service (FIRS) has granted a three-month extension for large taxpayers in Nigeria to comply with the new National E-Invoicing and Electronic Fiscal System, moving the deadline from August 1 to November 1, 2025.
Eligibility and Requirements: The extension applies to companies with an annual turnover of ₦5 billion (approximately USD 3.1 million/EUR 2.7 million), requiring them to issue and transmit e-invoices through a designated platform as part of Nigeria’s tax digitalization strategy.
Support and Future Phases: FIRS cited technical challenges for the delay and aims to facilitate a smoother transition. While the extension impacts only large taxpayers, the e-invoicing mandate will gradually extend to medium and small taxpayers in future phases, with ongoing support from FIRS and the National Information Technology Development Agency (NITDA).

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Learn the details about electronic invoicing in Nigeria

Expansion of E-Invoicing in Nigeria: Nigeria is enhancing its digital tax processes by extending its mandatory electronic invoicing system, initially implemented for foreign trade in February 2022, to domestic transactions. The Federal Inland Revenue Service (FIRS) is spearheading this initiative to improve tax collection and transparency.
Implementation Timeline and Structure: The rollout of e-invoicing will occur in phases, starting with large companies on November 1, 2025, followed by all VAT-registered businesses, including medium and small enterprises, on January 1, 2026. The system requires that invoices be pre-validated by the FIRS before being issued, utilizing a structured format with embedded QR codes for easy verification.
Broad Coverage of Transactions: The new e-invoicing system will apply to both business-to-business (B2B) and business-to-consumer (B2C) transactions, encompassing domestic and cross-border operations. This comprehensive approach aims to ensure compliance and enhance oversight across various economic sectors.

Source Edicom

FIRS Extends E-Invoicing Compliance Deadline for Large Nigerian Taxpayers to November 2025

FIRS announced a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing and Electronic Fiscal System
New compliance deadline is 1 November 2025, extended from 1 August 2025
Large taxpayers are companies with annual turnover of at least ₦5 billion or approximately $3.1 million USD
Extension allows more time for system integrations, staff training, and compliance procedures
Acknowledges technical and operational challenges faced by businesses
Phased roll-out planned to eventually include medium taxpayers and others

Extended E-Invoicing Deadline: The Federal Inland Revenue Service (FIRS) of Nigeria has announced a three-month extension for large taxpayers to comply with the e-invoicing mandate, moving the deadline to November 1, 2025.
Launch of Electronic Fiscal System: The Electronic Fiscal System (EFS) was successfully launched on August 1, 2025, but the initial compliance deadline was deemed too soon, prompting FIRS to allow additional time for businesses to properly onboard and integrate with the new system.
Encouraging Compliance: The extension reflects FIRS’s acknowledgment of the operational challenges faced by taxpayers in meeting the original deadline and aims to foster voluntary compliance as the e-invoicing mandate will eventually be expanded to include medium and smaller taxpayers.

Source Pagero

FIRS Extends Deadline for e-Invoicing Onboarding to November 1, 2025

Extended Compliance Deadline: The Federal Inland Revenue Service (FIRS) of Nigeria has extended the onboarding deadline for large taxpayers under the Merchant-Buyer Solution (MBS) e-invoicing regime from August 1, 2025, to November 1, 2025, acknowledging operational challenges faced by businesses.
Strong Uptake of E-Invoicing Platform: Since the MBS platform went live on August 1, 2025, approximately 1,000 large companies have successfully onboarded, representing about 20% of eligible firms, reflecting a strong initial adoption rate.
Support for Remaining Taxpayers: FIRS is collaborating with the National Information Technology Development Agency (NITDA) and accredited service providers to assist the remaining taxpayers in integrating with the e-invoicing system, emphasizing the agency’s commitment to facilitating a smooth transition and encouraging voluntary compliance.

Source SNI

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