The Federal Government has stepped up its push toward a fully digital tax administration system with the authorisation of Upperlink Limited as a system integrator for the country’s emerging electronic invoicing infrastructure. The move places the indigenous technology firm at the heart of a nationwide reform designed to strengthen tax compliance, improve transparency, and modernise revenue collection processes.
The approval, announced by the company on Thursday, was granted under the framework of the Nigeria Revenue Service e-invoicing system. It marks a significant milestone in the phased rollout of mandatory electronic invoicing for businesses operating in Nigeria, as authorities intensify efforts to digitise fiscal operations and curb revenue leakages.
Real-Time Invoice Validation and Digital Tax Reporting
With the authorisation, Upperlink is now empowered to connect businesses to the Nigeria Revenue Service Merchant Buyer Solution framework. The system is expected to enable real-time invoice validation, secure transmission of transaction data, and automated digital tax reporting.
Under the new model, companies will be required to integrate their internal accounting and invoicing systems with government-approved platforms. This will allow invoices to be issued, validated, and recorded instantly, reducing manual intervention and limiting opportunities for tax evasion.
The rollout is structured in phases based on turnover thresholds. Large corporations will be onboarded first, followed by medium-sized enterprises, and eventually smaller businesses as the system expands nationwide.
Upperlink Cites Experience in Financial and Government Systems
Speaking on the approval, the Managing Director of Upperlink Limited, Mr Olusegun Akano, said the company’s track record in regulated digital infrastructure played a central role in its selection.
“We have delivered secure, scalable and easy-to-use platforms for businesses, government institutions and financial service providers across Nigeria,” Akano said.
He added that Upperlink’s regulatory credentials strengthen its ability to handle the scale and complexity of the national rollout, noting its licensing under the Central Bank of Nigeria framework and its role as an aggregator within the Nigeria Inter-Bank Settlement System ecosystem.
According to him, “Our credentials as a licensed payment solution service provider under the Central Bank of Nigeria framework, alongside our role as an aggregator to the Nigeria Inter-Bank Settlement System, strengthen our capacity to support the large-scale transaction processing and reconciliation demands expected under the e-invoicing regime.”
He also highlighted the company’s existing infrastructure, including its Upperlink Paygate platform, which already supports payment aggregation across card networks and account-to-account channels. In addition, he referenced its treasury management solutions currently used by large corporations and subnational governments.
Upperlink further pointed to its involvement in public-sector initiatives such as the World Bank-supported AGILE Project, where it provided digital registration, identity capture, and payment systems in collaboration with financial institutions.
Businesses to Transition into Structured Compliance Framework
Chief Marketing Officer of Upperlink Limited, Mr Opeyemi Oni, said the authorisation would help businesses adapt more smoothly to the new regulatory environment.
“The authorisation reinforces our commitment to helping Nigerian businesses comply seamlessly with the new e-invoicing framework while improving transparency and trusted digital record keeping across the ecosystem,” Oni said.
The national e-invoicing programme is expected to significantly reshape how transactions are documented in Nigeria, giving tax authorities more accurate, real-time visibility into commercial activity across sectors.
Phased Rollout Targets Large to Small Enterprises
Authorities have indicated that implementation will begin with companies generating annual turnover above ₦5 billion, before extending to firms earning between ₦1 billion and ₦5 billion. Smaller businesses will be integrated in later phases as the system matures.
As part of its mandate, Upperlink will provide integration, deployment, and technical support services for organisations connecting their enterprise resource planning and accounting systems to the national infrastructure. For businesses without existing digital systems, the company says it will offer middleware and portal-based solutions to ensure broader inclusion in the compliance framework.
The wider reform signals a decisive shift by the Federal Government toward technology-driven revenue administration, with expectations that real-time digital invoicing will enhance efficiency, reduce tax leakage, and improve fiscal planning in Africa’s largest economy.