Nigeria has extended its e‑invoicing and Electronic Fiscal System (EFS) to medium‑sized and emerging taxpayers. Medium‑size businesses (₦1B–₦5B revenue) must go live on 1 July 2026, while emerging taxpayers (under ₦1B) must go live on 1 July 2027, with enforcement starting 1 January 2027 and 1 January 2028 respectively. The mandate applies to all VAT‑registered businesses issuing invoices for taxable transactions in Nigeria and requires real‑time invoice generation, validation and transmission through the government platform.
Medium‑size taxpayers with revenue between ₦1B and ₦5B must go live on 1 July 2026.
Enforcement for medium‑size taxpayers starts 1 January 2027, and for emerging taxpayers starts 1 January 2028.
The mandate applies to all VAT‑registered businesses that issue invoices for taxable transactions in Nigeria.
Invoices must be generated, validated and transmitted through the government’s e‑invoicing platform, containing all required structured fields.
Emerging taxpayers with revenue below ₦1B must go live on 1 July 2027.
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