Nigeria: Extended e-invoicing compliance deadline for large taxpayers
New deadline is November 1, 2025
The Federal Inland Revenue Service (FIRS) on August 11, 2025, announced an extension of the deadline for large taxpayers to comply with the National E-Invoicing & Electronic Fiscal System (EFS) to November 1, 2025.
The extension from the original deadline of August 1, 2025, aims to address operational challenges faced by taxpayers and promote voluntary compliance.
Large taxpayers are defined as businesses with an annual turnover of ₦5 billion and above.
Read an August 2025 report prepared by the KPMG member firm in Nigeria.