The Nigeria Revenue Service (NRS) sets 31 July 2026 as the deadline for large taxpayers to fully comply with mandatory national e-invoicing requirements. Multiple outlets report that the directive requires adoption of the national e-invoicing and Electronic Fiscal System (EFS), described in some reports as the Merchant Buyer Solution (MBS). The NRS warns that taxpayers that do not meet the deadline will face sanctions, though the specific penalties are not detailed in the excerpts provided. One report says that more than 1,000 companies are already fully compliant, indicating partial rollout ahead of the deadline. Coverage also notes that the move follows an NRS public notice and outlines an implementation timeline, including the July 31 cut-off. Overall, the reports frame the policy as a compliance measure aimed at moving large taxpayers onto the national e-invoicing/EFS platform and enforcing the shift through enforcement actions after the deadline.