Nigeria Sets E-Invoicing Compliance Deadlines: Phased Rollout Begins April 2026 for Large Taxpayers

• Nigeria Revenue Service (NRS) is rolling out the Merchant Buyer Solution (MBS) e-invoicing and Electronic Fiscal System (EFS) in phases.
• Compliance enforcement for large taxpayers (turnover ≥ NGN 5 billion) begins in April 2026.
• Medium taxpayers (NGN 1B–5B) will have a pilot in April 2026, go live on July 1, 2026, and face compliance enforcement in January 2027.
• Small taxpayers (below NGN 1B) will undergo pilot phases in early 2027, with a go-live date of July 1, 2027.
• The MBS aims to streamline transactions and improve tax reporting nationwide.

Source: docnova.ai

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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