Electronic Invoicing System Introduced by FIRS to Transform Tax Management in Nigeria
Federal Inland Revenue Service (FIRS) Extends Deadline for E-Invoicing Compliance
The Federal Inland Revenue Service (FIRS) in Nigeria has announced an extension of the deadline for the mandatory compliance of its e-invoicing solution for large taxpayers. The initial deadline of August 1, 2025, has been pushed back to November 1, 2025, due to technical difficulties with registration and integration challenges with the Merchant Buyers’ Service Solution (FIRSMBS) network and vendor systems.
The e-invoicing solution, which was initially rolled out in a voluntary pilot phase from November 2024 to June 2025, is designed to provide FIRS with real-time visibility into commercial transactions. It is intended to ensure the authenticity, accuracy, and completeness of invoices, and will eventually include medium and emerging taxpayers, aligning with global best practices and supporting the Federal Government's broader goals of modernizing tax administration, reducing tax evasion, and harmonizing revenue reporting.
During the voluntary pilot phase, MTN Nigeria was the first company to successfully transmit a live electronic invoice on the FIRS MBS platform. Other major firms, such as Huawei Nigeria and IHS Nigeria, are also preparing to transmit live electronic invoices on the platform.
To facilitate integration and compliance among taxpayers, the FIRS has partnered with the National Information Technology Development Agency (NITDA) to incorporate service providers who will act as system integrators and help taxpayers with the onboarding and transmission process. The FIRS continues to provide technical assistance, sector-specific engagement, and is decentralizing customer support to further aid taxpayers.
The phased rollout will extend compliance requirements to medium taxpayers and others starting January 2026. The extension is meant to encourage voluntary compliance and ensure a smooth transition for all large taxpayers. Non-resident taxpayers are not required to comply until January 1, 2026.
The e-invoicing system involves structured electronic invoicing between businesses via government-managed Accesspoints, ensuring invoices are processed before transactions. It also includes mandatory electronic reporting of consumer sales to FIRS, with a QR code issued for receipts to allow buyers to verify transactions. The full mandate on B2C reporting is still to be confirmed.
This phased and extended timeline reflects FIRS’s recognition of the technical and operational challenges taxpayers face during integration, aiming to enhance voluntary compliance and system readiness before enforcement begins.
[1] Federal Inland Revenue Service (FIRS) official website: https://www.firs.gov.ng/
[2] National Information Technology Development Agency (NITDA) official website: https://nitda.gov.ng/
[3] Nigeria Communications Commission (NCC) official website: https://www.ncc.gov.ng/
[4] FIRS press release on the extension of the e-invoicing deadline: https://www.firs.gov.ng/press-releases/firs-extends-e-invoicing-deadline-for-large-taxpayers-by-three-months/
[5] FIRS e-invoicing implementation timeline and progress details: https://www.firs.gov.ng/e-invoicing-implementation-timeline-and-progress-details/
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