Large taxpayers in Nigeria have until July 31, 2026 to complete mandatory onboarding to the National e-Invoicing and Electronic Fiscal System (EFS), as the Nigeria Revenue Service begins compliance monitoring ahead of the deadline.
The NRS said in a statement seen by Technology Times that the monitoring exercise marks a new phase in Nigeria’s digital tax administration drive, and is focused on assessing whether affected businesses have completed digital onboarding, system integration, testing and real-time invoice transmission on the e-invoicing platform.
In the public notice, the tax agency reminded large taxpayers that adoption of the e-invoicing system, also known as the Merchant Buyer Solution (MBS), is mandatory and warned that failure to meet the July 31 deadline could trigger regulatory and enforcement actions under existing tax laws.
“The Service,” the NRS said, “hereby notifies all affected taxpayers that it has commenced compliance monitoring activities to assess the level of adherence
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