NIGERIA · BUSINESS
Key Facts
—Who is affected: Companies with annual turnover of 5 billion naira or more, about 5,000 large taxpayers, form the first compliance phase.
—When: Enforcement began on 1 July 2026 for that top tier, according to the Nigeria Revenue Service.
—The system: The Merchant-Buyer Solution platform went live on 1 August 2025 after a pilot that began in November 2024.














