The Nigeria Revenue Service (NRS) sets 31 July 2026 as the deadline for large taxpayers to fully adopt Nigeria’s national e-invoicing framework and the Electronic Fiscal System (EFS). Multiple outlets report that the directive follows an NRS public notice issued earlier this year. The requirement applies to large taxpayers and covers complete compliance with the mandatory e-invoicing and EFS processes. Reporting also describes the Electronic Fiscal System as linked to the Merchant Buyer Solution (MBS), which is used within the national e-invoicing arrangement.
The Punch and Premium Times both state that taxpayers must be fully compliant by the deadline, while Vanguard adds the specific year (2026) and reiterates that non-compliance can trigger sanctions. Across the sources, the common point is that the NRS is tightening timelines for implementation of the national system. Details on the specific sanctions are not provided in the excerpts, but the outlets agree the NRS warns that enforcement actions will follow if large taxpayers fail to comply by 31 July.
