By Providence Ayanfeoluwa
The Nigeria Revenue Service, NRS, has set July 31, 2026, as the deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System (EFS).
This follows a public notice issued by the NRS on February 17, 2026, on the implementation timeline and the mandatory adoption of the national e-invoicing and EFS, otherwise known as the Merchant Buyer Solution (MBS).
In the public notice, the Chairman of the NRS, Zacch Adedeji, informed 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 the statement made available by the Special Adviser on Media to the Chairman, Dare Adekanmbi: “The NRS has already commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers.
