- Nigeria Revenue Service (NRS) is continuing the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS) to medium and emerging taxpayers.
- Large taxpayers (turnover above ₦5 billion) went live in November 2025; compliance enforcement starts April 2026.
- Medium taxpayers (turnover ₦1bn–₦5bn) go live on 1 July 2026; compliance enforcement starts January 2027.
- Emerging taxpayers (turnover below ₦1bn) go live on 1 July 2027; compliance enforcement starts January 2028.
- Enforcement and penalties for non-compliance begin only after engagement, pilot, and review phases are completed for each category.
Source: sovos.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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