The Nigeria Revenue Service (NRS) has commenced a phased rollout of its electronic invoicing and fiscal monitoring system in furtherance of its initiatives targeted at enhancing tax administration, improving transparency, and encouraging taxpayers’ voluntary compliance nationwide.
In a Public Notice issued on Monday and signed by the Executive Chairman of the Service, Dr. Zacch Adedeji, the Service maintained that the E-Invoicing & Electronic Fiscal System, also known as the Merchant Buyer Solution, was being implemented in stages across taxpayer categories based on annual turnover thresholds.
According to the NRS, the system formally became active on August 1, 2025, for large taxpayers following extensive stakeholder consultations and pilot deployments that began earlier in January 2025.
It clarified that implementation for this category was later extended to November 2025 to accommodate operational and transitional considerations.
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The Notice partly stated: “Since the official go-live, significant progress has been recorded, with the onboarding of the majority of large taxpayers, many of whom have commenced the successful transmission of invoice data to the MBS platform.”
The NRS pointed out that based on the modest success recorded on the e-filing model, Building on this progress, the agency said it will extend the rollout to medium and emerging taxpayer segments in a structured sequence that includes stakeholder engagement, pilot testing, go-live implementation, post-deployment review, and eventual compliance enforcement.
The Notice indicated that the latest initiative of the revenue service was supported by provisions of the Nigeria Tax Administration Act 2025, which empowers it to deploy technology for tax administration as well as the Nigeria Tax Act 2025, which mandates taxpayers to implement fiscalisation systems introduced by it.
Based on the guidelines reeled out in the Notice, medium taxpayers’ businesses with annual turnover between N1bn and N5bn are expected to begin engagement and pilot phases in 2026, with full implementation scheduled for July 2026 and enforcement to follow in early 2027.
Also, for emerging taxpayers with turnover below N1bn, the rollout is scheduled to commence in 2027, with compliance enforcement projected for 2028.
To ensure full compliance, the NRS advised businesses to identify their categories and ensure that they upgrade to the platform as enforcement will only begin after engagement, pilot, and post-go-live review phases are completed.
The NRS assured taxpayers of its commitment to collaboratively working with all stakeholders to ensure a smooth transition and the successful adoption of the E-Invoicing solution nationwide.
