NRS Issues Compliance Reminder for Large Taxpayers under the E-Invoicing & Electronic Fiscal System (EFS) Regime.

 

Overview

The Nigeria Revenue Service (“NRS”) has issued a Public Notice reminding all large taxpayers that it has commenced compliance monitoring under the National E-Invoicing and Electronic Fiscal System (“EFS”) regime pursuant to Section 23 of the Nigeria Tax Administration Act, 2025 (“NTAA”) and Section 158 of the Nigeria Tax Act (“NTA”). The notice follows the implementation timeline published by the Service on 17 February 2026, which established a phased rollout of mandatory e-invoicing across different taxpayer categories.

Large taxpayers that have not completed onboarding and commenced compliant invoice transmission are required to do so on or before 31 July 2026, failing which regulatory enforcement measures may be initiated.

You may read the entire document here.