The Federal Inland Revenue Service (FIRS) has commenced an electronic invoicing solution (e-invoicing) aimed at revolutionising tax payment in the country.
The new innovation, which is a major transformation of digital tax administration, would be put largely at the disposal of large taxpayers.
The e-invoicing system, also known as the Merchant-Buyer Model, is aimed at making tax compliance easier, faster and more transparent for all categories of taxpayers.
Dare Adekanmbi, Special Adviser (Media) to the FIRS chairman, Zacch Adedeji, stated in a statement that the e-invoicing solution went live on August 1.
He added that this followed a successful pilot phase which began in November 2024.
As contained in the statement, large taxpayers, which are companies with annual turnover of ₦5 billion and more, are expected to be the first to be onboarded on the platform.
In less than two weeks of the initiative going live, no fewer than 1, 000 companies, representing 20 per cent of over 5, 000 eligible firms, have so far embraced the solution and commenced integration with FIRS MBS platform.
The remaining large taxpayers are expected to come onboard on or before November 1, which is the deadline for all the firms in the category to finalise their onboarding and integration processes.
“MTN Nigeria became the first taxpayer to transmit live electronic invoices to the FIRS, officially ushering in the e-invoicing regime.
“Huawei Nigeria and IHS Nigeria have also concluded test transmissions and are set to go live in the coming days.
“In collaboration with the National Information Technology Development Agency (NITDA), service providers have been incorporated into the ecosystem to act as both System Integrators and Access Point Providers.
“These service providers will facilitate the onboarding, integration, and invoice transmission processes for taxpayers,” it was stated.
It was added that FIRS commended all large taxpayers, tax consultants, and service providers for their cooperation and commitment to the success of the e-invoicing project.
“We also acknowledge the genuine efforts of many taxpayers who strove to meet the 1st of August 2025 deadline but encountered operational constraints.
“In the spirit of encouraging voluntary compliance, the FIRS management has graciously approved a three-month extension of the deadline, with the new deadline now set for 1 November 2025.
“The FIRS e-Invoicing Implementation Team will continue to provide support through stakeholder engagements, including webinars, workshops, and town hall meetings, to ensure a seamless transition for all large taxpayers,” it was further stated.
The national e-invoicing solution is an electronic fiscal system (EFS) developed by FIRS to provide real-time visibility into commercial transactions and ensure the authenticity, accuracy, and completeness of invoices.
It is being rolled out in phases, beginning with large taxpayers and with those in the medium and emerging groups to follow.
The system aligns with global best practices and supports the Federal Government’s broader objectives of enhancing revenue assurance, reducing tax evasion, and modernising tax administration.
It is also a critical tool in the implementation of the Nigeria Revenue Services Reform Act, which seeks to harmonise revenue reporting and establish a single source of truth for government revenues.