The Executive Chairman of the Nigeria Revenue Service (NRS), Dr. Zacch Adedeji, has directed all large taxpayers to complete migration to the National E-Invoicing and Electronic Fiscal System (EFS) by July 31, 2026, warning that companies that fail to comply will face regulatory sanctions.
The directive, contained in a public notice personally signed by Adedeji, stated that the revenue agency has commenced compliance monitoring to assess the level of adherence among affected businesses. It warned that organisations yet to complete the migration before the deadline would be subjected to enforcement actions in line with existing tax laws.
The directive forms part of the implementation framework for the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
In a statement issued by the Chairman’s Special Adviser on Media, Dare Adekanmbi, the NRS said the latest notice reinforces an earlier public notice released on February 17, 2026, which introduced a phased implementation timetable and made the adoption of the electronic invoicing platform mandatory for large taxpayers.
According to the statement, the agency has moved beyond the sensitisation phase and is now actively monitoring compliance across eligible companies.
It warned that any organisation found to be in default of the directive could face regulatory and enforcement measures as stipulated under relevant tax laws.
The NRS urged all affected companies to immediately complete outstanding registration, onboarding, system integration, testing and validation processes, while ensuring they begin transmitting invoices through the e-invoicing platform before the compliance deadline.
The public notice stated: “The NRS has already commenced compliance monitoring activities to assess the level of adherence to the e-invoicing mandate among large taxpayers. Consequently, any defaulting taxpayer may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.”
It added that the agency remains committed to supporting taxpayers to ensure a seamless transition to the new digital tax administration framework.
The NRS defines large taxpayers as companies with an annual gross turnover of N5 billion and above, making them the first category of businesses required to adopt the electronic invoicing system.
The agency disclosed that more than 1,000 companies had successfully complied with the directive as of the first quarter of 2026, reflecting growing adoption of the initiative among major corporate taxpayers.
To achieve full compliance, affected organisations are required to complete registration and onboarding on the Merchant Buyer Solution, integrate their internal systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing requirements, and begin transmitting invoices to the NRS platform in line with approved standards.
They must also ensure that invoices received from suppliers carry valid Invoice Reference Numbers (RINs).
The electronic invoicing initiative forms a key part of the NRS’s broader digital tax administration reforms aimed at improving transparency, strengthening tax compliance, reducing revenue leakages and enabling real-time monitoring of commercial transactions across the economy.