Nigeria Revenue Service Sets July 2026 E‑Invoicing Deadline for Large Firms

The Nigeria Revenue Service (NRS) has entered the enforcement stage of its National E‑Invoicing and Electronic Fiscal System, requiring every company with annual revenue of at least ₦5 billion to be fully integrated by 31 July 2026. The public notice warns that firms that miss the deadline face immediate enforcement actions, legal penalties, loss of VAT input‑credit claims and possible operational disruptions.

The system will give the NRS real‑time visibility of business‑to‑business invoices, allowing instant monitoring of transactions across the economy. While the first phase targets large taxpayers, the programme is designed to later extend to medium‑size and smaller enterprises, aiming to formalise Nigeria’s large informal sector, curb VAT fraud, improve credit access for MSMEs and create a comprehensive digital record of commercial activity.