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Nigeria Expands E-Invoicing Mandate: Phased Rollout and Enforcement Deadlines Through 2028

  • Nigeria Revenue Service is expanding mandatory e-invoicing to medium and small (emerging) taxpayers.
  • Medium taxpayers: pilot April–June 2026, go-live July 1, 2026, enforcement January–March 2027.
  • Emerging taxpayers: pilot April–June 2027, go-live July 1, 2027, enforcement January–March 2028.
  • Businesses must assess their taxpayer category, prepare systems, and test before go-live dates to avoid penalties and disruptions.
  • Early preparation is critical as enforcement deadlines approach for each taxpayer segment.

Source: fonoa.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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