Nigeria E-Invoicing: 2026 Compliance for SMEs, Possible Non-Resident Supplier Inclusion, and Key Changes

• From January 2026, medium and small VAT-registered businesses in Nigeria must comply with mandatory e-invoicing requirements.
• Authorities may expand the mandate in 2026 to include non-resident suppliers.
• The rollout follows a phased approach: large taxpayers by November 2025, medium and small businesses by January 2026.
• Nigeria’s system uses international e-invoicing standards (Peppol BIS Billing 3.0 UBL) for interoperability.
• Businesses must ensure their systems are ready and integrated with the national e-invoicing platform by 2026.

Source: globalvatcompliance.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.

---

---