If your business turns over between ₦1 billion and ₦5 billion a year, the e-invoicing mandate is no longer coming. It’s here. And in January, it starts to bite.
Where the timeline stands
In its February 2026 public notice, the Nigeria Revenue Service (NRS) set out the phased rollout of the E-Invoicing & Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS). For Medium Taxpayers, it looks like this:
Stakeholder engagement: January – March 2026
Pilot rollout: April – June 2026
Go-live: 1 July 2026
Post go-live review: October – November 2026
Compliance enforcement: January – March 2027
We are now in the review window. The next phase is enforcement.
Why it matters
This is backed by law. Section 23 of the Nigeria Tax Administration Act empowers the NRS to deploy technology for tax administration, and Section 158 of the Nigeria Tax Act requires taxable persons to use the fiscalisation system the NRS deploys.
The VAT Act already makes failure to issue an invoice an offence, with a penalty of 50% of the cost of goods for which no invoice was issued. Once enforcement starts, invoices that never reach the NRS become a compliance gap and a cash flow risk, especially for VAT input claims.
Four steps to take before January
1. Confirm your category. Check your annual turnover against the ₦1bn–₦5bn threshold so you know exactly which deadlines apply to you.
2. Assess your readiness. Review how you invoice today: your ERP or accounting system, who issues invoices, and where the gaps are.
3. Choose an NRS-certified partner. Only certified Access Point Providers and System Integrators can connect you to the NRS. Ask any vendor for proof of accreditation before you sign.
4. Get your team on board. Finance, IT and operations all need to understand the process, the timelines and what happens when an invoice fails to transmit.
Don’t wait for the deadline
The NRS has noted that timelines may shift based on readiness and stakeholder feedback. That’s not a reason to wait. Businesses that are set up before enforcement begins avoid the last-minute rush and the penalties that follow.
DigiTax is an NRS-certified APP and System Integrator. We connect your existing systems to the NRS through our dashboard or API, so every invoice is transmitted, validated and on record.