The pledge was made during the NRS E-Invoicing Compliance Workshop and Stakeholder Engagement held on Tuesday, where government officials, service providers, and business representatives examined practical steps to accelerate adoption of the new digital tax framework.
An electronic invoice, or e-invoice, is the digital equivalent of a commercial transaction record between a supplier and a buyer. It captures essential information such as the identities of both parties, item descriptions, quantities, pricing, applicable taxes, and the total value of the transaction. By digitising this process, the NRS aims to enhance transparency, reduce leakages, and strengthen tax administration in line with Nigeria’s expanding digital economy.
Fintech Support for Seamless Compliance
Speaking at the event, Executive Director of Government Relations and Special Projects at eTranzact, Abubakar Achimugu, encouraged taxpayers to leverage the firm’s digital solutions to ease compliance with the new regime.
He highlighted the company’s longstanding collaboration with the NRS, particularly in revenue collection services, including Value Added Tax remittances. According to him, the transition from manual processes to digital invoicing represents a major step toward efficiency and accountability.
Achimugu emphasised that the eTranzact platform is designed to be user-friendly and accessible, regardless of a taxpayer’s technical literacy. He added that the system provides real-time notifications and documentation, helping to curb issues such as multiple taxation while improving transaction traceability.
The firm also announced same-day onboarding capabilities to facilitate quick integration with the NRS portal. With multiple application channels available across mobile and web interfaces, eTranzact said it offers round-the-clock support to ensure seamless electronic invoice uploads.
Phased Implementation to Ease Transition
Addressing concerns around readiness and infrastructure, Mohammed Bawa, Project Manager for E-Invoicing at the NRS, explained that the Service had structured the rollout into three phases—large, medium, and emerging taxpayers—to minimise disruption.
He noted that over the past year, the agency has focused primarily on large taxpayers, conducting extensive engagements and pilot deployments to ease the transition. The phased approach forms part of a three-year implementation plan designed to promote gradual adoption and compliance.
According to the NRS, the E-Invoicing & Electronic Fiscal System—also referred to as the Merchant Buyer Solution—officially went live on 1 August 2025 for large taxpayers, following stakeholder consultations and pilot testing that began in January 2025. Implementation for this category was later extended to November 2025 to accommodate operational adjustments.
Under the rollout schedule, medium-sized businesses with annual turnover between ₦1 billion and ₦5 billion will commence engagement and pilot phases in 2026. Full implementation for this segment is slated for July 2026, with enforcement expected in early 2027.
Emerging taxpayers, defined as businesses with annual turnover below ₦1 billion, are scheduled to begin onboarding in 2027, with compliance enforcement projected for 2028.
Bawa stressed that the Service has accredited multiple service providers, including eTranzact, to support taxpayers throughout the transition. These providers, he said, have undergone rigorous accreditation processes, demonstrated their solutions to the NRS, and received official endorsement.
Driving Transparency and Voluntary Compliance
The NRS has reiterated that enforcement will only commence after engagement, pilot, and post-deployment review phases are completed for each taxpayer category. Businesses have been advised to identify their classification and participate actively in onboarding activities.
Beyond improving tax collection efficiency, the e-invoicing initiative is expected to enhance transparency, reduce disputes, and promote voluntary compliance among businesses nationwide. As the phased rollout gathers pace, collaboration between the tax authority and accredited fintech partners is set to play a critical role in ensuring a smooth digital transition for Nigeria’s business community.