The Federal Inland Revenue Service (FIRS) has confirmed in a July 2025 notice that its National E-Invoicing Solution, based on the Merchant-Buyer model, will become mandatory for large taxpayers beginning 1 August 2025. This follows a successful pilot phase that began in November 2024.
Under the mandate, by the deadline above, all businesses with annual turnover of N5 billion (~€2.9 million) and above must:
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Register and onboard to the e-invoicing platform
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Integrate their invoicing systems with the FIRS platform according to specified requirements
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Commence real-time invoice generation, validation, and transmission
The system implements different models based on transaction type: B2B and B2G invoices require clearance from FIRS before being sent to buyers, with each invoice receiving a unique IRN and cryptographic stamp. B2C transactions follow a reporting model where invoices can be issued directly to customers but must be reported to FIRS within 24 hours.
This implementation marks a significant step in Nigeria’s digital tax transformation agenda, aimed at enhancing transparency, reducing fraud, and improving tax compliance across the country’s business landscape.
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