Nigeria prepares for e-invoicing pilot

On February 18, 2025, FIRS announced that the proposed implementation of electronic invoicing is expected to commence in the second half of 2025 with a pilot encompassing the largest taxpayers.

A phased approach will follow, although the exact date for broader enforcement is yet to be announced.

Transactions in scope

FIRS proposes implementing electronic invoicing systems across various transaction types, including Business-to-Consumer (B2C), Business-to-Business (B2B) and Business…