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Nigeria: Timeline for implementation of e-invoicing and electronic fiscal system regime

Stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement.

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february 18, 2026

The Nigeria Revenue Service (NRS) issued a public notice on the phased implementation of its electronic invoicing (e-invoicing) and electronic fiscal system (EFS) regime, which began in November 2025 for large taxpayers.

The NRS plans to implement the rollout in stages: stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement.

Taxpayer categoryAnnual turnover thresholdStakeholder engagementPilot rolloutGo-livePost go-live reviewCompliance enforcement
Large taxpayersGreater than ₦5 billionCompletedCompletedCompletedJanuary – March 2026April – June 2026
Medium taxpayers₦1 billion – ₦5 billionJanuary – March 2026April – June 2026July 1, 2026October – November 2026January – March 2027
Emerging taxpayersLess than ₦1 billionJanuary – March 2027April – June 2027July 1, 2027October – November 2027January – March 2028


Read a February 2026 report prepared by the KPMG member firm in Nigeria

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