The Nigeria Revenue Service (NRS) issued a public notice in February 2026 announcing the continuation of the phased rollout of its E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant-Buyer Solution (MBS), to medium and emerging taxpayers.
Following the go-live for large taxpayers (annual turnover above ₦5 billion, ~€3.1M) in November 2025, the NRS has confirmed the following implementation timeline for the remaining taxpayer categories:
-
Medium taxpayers (annual turnover ₦1bn–₦5bn, ~€625K–€3.1M): go-live on 1 July 2026, with compliance enforcement from January 2027.
-
Emerging taxpayers (annual turnover below ₦1bn, ~€625K): go-live on 1 July 2027, with compliance enforcement from January 2028.
Large taxpayers are currently in the post go-live review period (January–March 2026), with compliance enforcement beginning April 2026.
The NRS noted that enforcement will only begin after the engagement, pilot, and post go-live review phases have been completed for each taxpayer category. From the enforcement phase, penalties apply for non-compliance under the Nigeria Tax Administration Act.
For future updates on Nigeria and similar developments in other countries, follow our Regulatory Analysis page.
