ABUJA — The Nigeria Revenue Service (NRS) has fixed July 31, 2026, as the deadline for all large taxpayers to fully comply with the mandatory adoption of the national e-invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS).
The directive followed a public notice issued by the agency on February 17, 2026, outlining the implementation timeline and compliance requirements for the digital invoicing system.
NRS Chairman, Zacch Adedeji, who signed the notice, urged all affected taxpayers to complete their onboarding, integration, testing and commencement of invoice transmission to the NRS e-invoicing platform within the stipulated period.
In a statement issued on Sunday by the Special Adviser on Media to the chairman, Dare Adekanmbi, the NRS said it had commenced monitoring compliance levels among large taxpayers and warned that defaulters could face regulatory sanctions in line with relevant tax laws.
“NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers,” the statement said.
