FIRS has announced a phased e‑invoicing and e‑reporting mandate in Nigeria, with the second wave becoming mandatory on 1 July 2026 for taxpayers with annual revenues between N1 bn and N5 bn. The authority will also introduce Peppol-based invoicing, implement the Automated Tax Administration System (ATAS) for audits, and impose soft‑landing penalties effective 2027. The final wave for small enterprises is planned for 1 July 2027.
The VATfaqs digest
Global VAT news, delivered Tuesday and Thursday. Free, curated from 50+ official sources, no spam.
No spam · Unsubscribe any time
HeadTopics · about 2 hours ago
Nigeria: The Nigeria Revenue Service has set 31 July 2026 as the deadline for large taxpayers to adopt the national e-invoicing and Electronic Fiscal System (EFS). Large taxpayers are companies with a gross turnover of N5 billion and above, and over 1,000 firms have already complied as of the first quarter of 2026.
BusinessDay · about 9 hours ago
Nigeria: Large firms generating ₦5 billion or more in annual turnover must fully integrate with the national electronic invoicing system by 31 July 2026 or face enforcement action. The mandate requires registration on the NRS Merchant Buyer Solution portal, connection of ERP systems through authorised Access Point Providers or Systems Integrators, and completion of mandatory validation and system testing. Non-compliant entities will be subject to regulatory and enforcement measures under existing tax laws.
Vanguard · about 9 hours ago
Nigeria's revenue authority NRS has set 31 July 2026 as the deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Large taxpayers, defined as companies with a gross turnover of N5 billion and above, must complete onboarding, integration, testing and commence invoice transmission to the NRS platform.
Punch · 2 days ago
Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.
BusinessDay · 2 days ago
Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.
Guardian · 6 days ago
Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.
Put your brand alongside trusted tax-tech intelligence across 150+ countries.
Key Takeaways
On 1 July 2026, the second wave becomes mandatory for taxpayers with annual revenues between N1 bn and N5 bn.
FIRS was announced as the national Peppol Authority on 19 October 2025.
Soft‑landing penalties become effective in 2027, with penalties applying for the first time for the first wave and for the second wave after 2027.
FIRS has the powers to implement the Automated Tax Administration System (ATAS) since 30 April 2021.
Primary source
Read the full article at VatCalcThis summary was published on VATfaqs.com on 15 June 2026. It relates to VAT developments in Nigeria. The original source is VatCalc.
