The Nigeria Revenue Service (NRS) has officially designated July 31, 2026, as the final date for large taxpayers to integrate the national e-invoicing and Electronic Fiscal System (EFS). This directive follows an announcement made on February 17, 2026, regarding the mandatory rollout of the Merchant Buyer Solution (MBS).
NRS Chairman Zacch Adedeji has instructed large taxpayers—defined as companies with an annual gross turnover of at least N5 billion—to finalize their onboarding and system testing. This process requires successful integration through approved Access Point Providers or Systems Integrators to ensure seamless invoice transmission to the NRS portal.
Special Adviser to the Chairman, Dare Adekanmbi, confirmed that the agency has begun monitoring compliance levels. Companies that fail to meet these requirements by the deadline may face regulatory penalties. Currently, more than 1,000 companies have already aligned with these standards. Taxpayers must verify that they are receiving invoices featuring valid Invoice Reference Numbers and that their systems are fully transmitting data according to official guidelines.
