Nigeria e-Invoicing Implementation Timeline

The Nigeria Revenue Service (NRS) issued a public notice on 17 February 2026 regarding the implementation timeline for the phased rollout of the e-invoicing and Electronic Fiscal System (EFS) regime, also known as the Merchant Buyer Solution (MBS). As previously reported, the MBS system went live on 1 August 2025, with all large taxpayers with annual turnover of at least NGN 5 billion required to complete onboarding by 1 November 2025. The latest timeline includes that the implementation for…