The Nigeria Revenue Service (NRS) has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System (EFS) by July 31, 2026, warning that non-compliance will attract regulatory enforcement actions.
The directive follows an earlier public notice issued on February 17, 2026, which outlined the implementation timeline for the mandatory adoption of the Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
In a new public notice signed by the Chairman of the NRS, Zacch Adedeji, affected companies were instructed to complete their onboarding, system integration, testing, and begin transmitting invoices through the NRS e-invoicing platform before the deadline.
According to a statement released on Sunday by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the agency has already commenced compliance monitoring to assess the level of adherence among large taxpayers.
The statement warned that companies that fail to comply with the directive may face appropriate regulatory and enforcement actions in line with existing tax laws and regulations.
The NRS also urged affected taxpayers to immediately conclude all outstanding onboarding and integration processes and commence invoice transmission before the July 31 deadline.
Reaffirming its commitment to the successful implementation of the initiative, the agency stated that it would continue to provide the necessary support to ensure a smooth transition to the national e-invoicing system.
Large taxpayers are defined as companies with an annual gross turnover of ₦5 billion or more. As of the first quarter of 2026, over 1,000 companies had already complied with the new e-invoicing system.
