On February 17, 2025, the Federal Inland Revenue Service (FIRS) announced plans to launch an e-invoicing pilot in the second half of this year, starting with selected large taxpayers. The announcement was made during a stakeholder engagement meeting attended by large taxpayers from businesses across various sectors.
In September 2024, FIRS announced its plans to introduce mandatory e-invoicing through a new digital system called FIRS e-invoice. Now, a pilot phase is set to be launched this year under the Tax Administration Solution 3.0 project. FIRS has already begun nationwide consultations and stakeholder engagements on its proposed roll-out of the e-invoicing solution.
The national e-invoice, also known as the Merchant Buyers’ Service Solution, is designed in compliance with global best practices and utilizes BIS Billing 3.0 UBL for e-invoice exchange across platforms.
Insights gained from the pilot phase will guide the broader implementation of the e-invoicing solution to other taxpayer groups.
For future updates on Nigeria’s e-invoicing mandate and developments in other countries, visit our Regulatory Analysis page.
