Introduction of National E-Invoicing Regime for Large Taxpayers

The Federal Inland Revenue Service (FIRS or “the Service”) has recently issued an official Public Notice introducing the National E-Invoicing Regime through the Electronic Fiscal System (EFS) specifically designed for Large Taxpayers. You may download a copy of the Public Notice here.

This Public Notice officially announces the launch of the E-invoicing solution under the Merchant Buyer model, effective 1 August 2025. This follows a successful pilot phase that began in November 2024, during which the Service implemented the system with select large taxpayers, conducted comprehensive onboarding sessions, and engaged stakeholders across key economic sectors.

Starting 1 August 2025, the pilot phase will end, and all large taxpayers (defined as businesses with an annual turnover of ₦5 billion or more) will be required to register for and onboard the E-invoicing solution. These taxpayers must integrate their invoicing systems with the FIRS’ platform to enable real-time invoice generation, validation, and transmission through the designated E-invoicing channels.

To facilitate a smooth transition, the Service will offer technical support to taxpayers and software solution providers, host continuous training programs, onboarding workshops, and provide access to detailed integration documentation.

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