The Nigeria Revenue Service (NRS) has set a 31 July deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system (EFS).

This is sequel to a public notice issued by NRS on 17 February 2026 on the implementation timeline and the mandatory adoption of the national e-invoicing and EFS otherwise known as the Merchant Buyer Solution (MBS).

NRS chairman, Zacch Adedeji, personally signed the public notice informing all large taxpayers of the need to complete the onboarding, integration, testing, and commencement of invoice transmission to the NRS e-invoicing platform in accordance with the prescribed implementation framework.

According to a statement issued on Sunday by Dare Adekanmbi, Special Adviser on Media to the chairman, “NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers.

“Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.