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Nigeria Begins E-Invoicing Compliance Monitoring for Large Taxpayers

  • Nigeria’s Revenue Service has started monitoring large taxpayers’ compliance with the national e-invoicing and electronic fiscal system.
  • Large taxpayers are businesses with annual gross turnover of at least NGN 5 billion.
  • Full compliance and implementation are required by 31 July 2026.
  • Non-compliance after that date may trigger regulatory and enforcement action.
  • Required steps include onboarding to the Merchant Buyer Solution, system integration, validation/testing, active invoice transmission, and accepting only compliant supplier e-invoices with valid reference numbers.

Source: ensafrica.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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