Enter your annual turnover to find your wave under the NRS Merchant Buyer Solution (FIRSMBS) — large (≥₦5bn), medium (₦1bn–₦5bn), or small (<₦1bn) — with go-live dates, enforcement timing, and the Peppol BIS 3.0 UBL format.
Your e-invoicing wave
~376 days to go-live — 1 July 2027
Format: Peppol BIS Billing 3.0 UBL (XML or JSON)
Scope: All VAT-registered suppliers — B2B, B2G and B2C; domestic and foreign
Penalty risk: up to ₦1,000,000
The Nigeria Tax Act 2025 empowers the Nigeria Revenue Service to deploy an Electronic Fiscal System. The platform — the NRS Merchant Buyer Solution (FIRSMBS) — requires VAT-registered suppliers to generate and exchange invoices in Peppol BIS Billing 3.0 UBL (XML or JSON) in real time, covering B2B, B2G, and B2C transactions, domestic and foreign.
Dates have moved before, so start onboarding with an accredited provider early. Use the VAT calculator for the figures that go on each invoice.
Source: Nigeria Tax Act 2025 (VAT fiscalisation / Electronic Fiscal System); NRS phased e-invoicing notice (Feb 2026) via Nairametrics, Sovos and Fonoa; EY "Nigeria's FIRS rolls out e-Invoicing platform"; Global VAT Compliance (Peppol BIS 3.0 UBL). As of June 2026 — dates subject to change.
It is Nigeria's national e-invoicing and electronic fiscal system, enabled by the Nigeria Tax Act 2025, which empowers the Nigeria Revenue Service to deploy an Electronic Fiscal System. Invoices are generated, validated, and exchanged in real time using the Peppol BIS Billing 3.0 UBL format (XML or JSON).
It is phased by turnover: large taxpayers (≥ ₦5bn) went live on 1 August 2025 (onboarding extended to November 2025); medium taxpayers (₦1bn–₦5bn) pilot from April 2026 with go-live 1 July 2026; small/emerging taxpayers (< ₦1bn) pilot in early 2027 with go-live 1 July 2027.
All VAT-registered suppliers — domestic and foreign — across B2B, B2G, and B2C transactions.
Guidance indicates penalties of up to ₦1,000,000 for non-compliance, though enforcement only begins after each category completes engagement, pilot, and post go-live review.
No. The NRS has revised the timeline before (the large-taxpayer go-live shifted from August to November 2025). Treat go-live and enforcement dates as best-known and subject to change per the latest NRS notice.
Informational only — not tax advice. E-invoicing go-live and enforcement dates are set by NRS notices and have changed before; this checker reflects the best-known timeline. Confirm your category and deadlines with the Nigeria Revenue Service or your accredited service provider. See our full disclaimer.