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