The Federal Inland Revenue Service (FIRS) issued a press release on 11 August 2025 announcing a three-month extension for large taxpayers to comply with Nigeria’s National E-Invoicing & Electronic Fiscal System. This adjustment provides additional implementation time for affected businesses as the country advances its digital tax compliance framework. Large taxpayers, defined as companies with annual turnover of at least ₦5 billion (approximately $3.1 million USD), now have until 1 November 2025 to comply, instead of the original 1 August 2025 deadline.
This extension provides large taxpayers with additional time to complete necessary system integrations, staff training, and compliance procedures required under the National E-Invoicing & Electronic Fiscal System. The delay acknowledges the technical and operational challenges businesses have encountered while working to meet the original compliance timeline.
While the above deadline will impact only large taxpayers, the FIRS has confirmed that a phased roll-out in underway, with plans to include medium taxpayers and others in the scope of the e-invoicing obligation.
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