Nigeria: National e-invoicing regime for large taxpayers

Businesses with an annual turnover of ₦5 billion or more will be required to register beginning August 1

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July 14, 2025

The Federal Inland Revenue Service (FIRS) on July 9, 2025, issued a public notice announcing the launch of the national electronic invoicing (e-invoicing) regime through the Electronic Fiscal System (EFS) on August 1, 2025. The new system, designed for large taxpayers, follows a successful pilot phase that began in November 2024.

During the pilot phase, FIRS tested the e-invoicing solution under the Merchant Buyer model with select large taxpayers, conducted onboarding sessions, and engaged stakeholders across key economic sectors.

Effective August 1, 2025, all large taxpayers—defined as businesses with an annual turnover of ₦5 billion or more—will be required to register for the e-invoicing solution and integrate their invoicing systems with the FIRS platform. This integration will facilitate real-time invoice generation, validation, and transmission.

Read a July 2025 report prepared by the KPMG member firm in Nigeria

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