- Phased Rollout Overview: The Nigeria Revenue Service (NRS) announced the phased implementation of the e-invoicing and Electronic Fiscal System (EFS), known as the Merchant Buyer Solution (MBS), with large taxpayers having successfully completed onboarding by November 1, 2025.
- Timeline for Medium Taxpayers: Stakeholder engagement for medium taxpayers (annual turnover of NGN 1 billion to 5 billion) began in January 2026, with a pilot rollout in April 2026 and a full go-live date set for July 1, 2026, followed by compliance enforcement starting in January 2027.
- Timeline for Small Taxpayers: For small taxpayers (annual turnover below NGN 1 billion), stakeholder engagement is scheduled to start in January 2027, with a pilot rollout in April 2027 and a go-live date of July 1, 2027, leading to compliance enforcement beginning in January 2028.
Source Orbitax
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