- Nigeria Revenue Service (NRS) is implementing e-invoicing and electronic fiscal system (EFS) in phases.
- Large taxpayers (over ₦5 billion turnover) began in November 2025, with compliance enforcement from April–June 2026.
- Medium taxpayers (₦1–5 billion turnover) start go-live on July 1, 2026, with compliance enforcement from January–March 2027.
- Emerging taxpayers (under ₦1 billion turnover) start go-live on July 1, 2027, with compliance enforcement from January–March 2028.
- The rollout stages are: stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement.
Source: kpmg.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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