NRS Begins Compliance Monitoring As July 31 E-invoicing Deadline Looms For Large Taxpayers

The Nigeria Revenue Service (NRS) has moved from sensitisation to active enforcement of its national e-invoicing mandate, announcing that compliance monitoring has now commenced for all large taxpayers under the National E-Invoicing and Electronic Fiscal System (EFS) Regime. Companies in this category have until 31 July 2026 to attain full compliance or risk regulatory sanctions.

In a public notice personally signed by NRS executive chairman, Dr Zacch Adedeji, the Service confirmed that it has begun assessing the level of implementation across the large-taxpayer segment ahead of the deadline.

Recall that an earlier statement by the chairman’s special adviser on Media, Dare Adekanmbi, said the Service had moved beyond sensitisation and was now actively verifying compliance among eligible companies.

The Service outlined a five-stage compliance framework that affected taxpayers must complete:

Onboarding onto the NRS Merchant Buyer Solution (MBS)

System integration, connecting taxpayer ERP or accounting systems via approved Access Point Providers (APPs) or Systems Integrators (SIs) Validation and testing, to confirm systems function correctly before going live.

Active invoice transmission to the NRS e-invoicing platform in line with prescribed technical standards.

Verification to ensure only compliant e-invoices bearing a valid Invoice Reference Number (IRN) are accepted from suppliers.