Enacted E-invoicing
Nigeria — Merchant buyer solution rollout
- Jurisdiction
- 🇳🇬 Nigeria
- Tax
- VAT
- Change type
- E-invoicing
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Corroborated against official id · medium confidence
Under the Nigeria Revenue Service (NRS) phased rollout of the Merchant Buyer Solution (MBS) national e-invoicing / Electronic Fiscal System, set out in an NRS public notice issued February 2026, mandatory e-invoicing for medium taxpayers (annual turnover NGN 1 billion to NGN 5 billion) goes live on 1 July 2026, with enforcement of compliance for that category from January 2027; large taxpayers have been live since late 2025 and small/emerging taxpayers follow in 2027.