Nigeria Announces Phased E-Invoicing Rollout:
Compliance Enforcement to Begin in April

The Nigeria Revenue Service (NRS) has released a public notice outlining the implementation timeline for the Merchant Buyer Solution (MBS), the nation’s new e-invoicing and Electronic Fiscal System (EFS). According to the notice issued on February 17, 2026, the country is moving into the next phase of its digital tax transformation, with specific deadlines set for different taxpayer categories.

The Implementation RoadmapFollowing the successful onboarding of large taxpayers (turnover ≥ NGN 5 billion) late last year, the NRS will begin active compliance enforcement for this group in April 2026. The rollout for the remaining sectors will follow a structured timeline:

• Medium Taxpayers (NGN 1B – 5B): A pilot program is scheduled for April 2026, with a formal go-live date of July 1, 2026. Compliance enforcement is set to follow in January 2027.
• Small Taxpayers (Below NGN 1B): Engagement and pilot phases will take place throughout early 2027, leading to a final go-live date on July 1, 2027.

The NRS emphasized that the MBS system is designed to streamline commercial transactions and ensure robust tax reporting across all levels of the Nigerian economy.

https://einvoice.firs.gov.ng/merchant-buyer-solution-portal