E-Invoicing in Nigeria — the NRS Merchant Buyer Solution (MBS) and EFS Rollout
Nigeria's National E-Invoicing & Electronic Fiscal System (EFS), the Merchant Buyer Solution (MBS), explained: large taxpayers (above ₦5 billion) live since 1 August 2025 with full compliance due 31 July 2026; medium taxpayers (₦1–5 billion) scheduled for 1 July 2026; emerging taxpayers 1 July 2027. Clearance with IRN and QR code, UBL-based JSON, accredited APPs and SIs, Peppol for cross-border, and the ₦200,000 penalty.
Nigeria TIN number guide
Learn about the Tax ID (formerly TIN) in Nigeria — the 13-digit Tax ID issued from 1 January 2026, how it links to the NIN and CAC number, and how to retrieve it. Use Lookuptax for hassle-free tax id validation in Nigeria and other 100+ countries
Nigeria VAT guidelines
Learn about VAT in Nigeria under the Nigeria Tax Act 2025 — the 7.5% rate, registration for residents and non-resident suppliers, customer withholding on imported supplies, VAT invoice particulars, the Merchant Buyer Solution e-invoicing rollout, monthly returns by the 21st, input VAT and refunds, exemptions and penalties.