More Nigerian businesses are moving to integrate their operations with the National Revenue Service’s (NRS) electronic invoicing platform as the country’s digital tax compliance drive gains momentum.
The development follows the commencement of compliance requirements for large taxpayers, while medium-sized businesses are expected to join the system later this year as the government expands the reach of the national e-invoicing framework.
According to a statement signed by the Country Director of DigiTax Nigeria, Olumide Akinsola, the transition has increased collaboration among the NRS, accredited technology providers and other technical partners working to ensure a smooth onboarding process for businesses.
The e-invoicing framework requires businesses to issue and transmit invoices through the Merchant Buyer Solution (MBS) platform, where transactions are verified and assigned an Invoice Reference Number. The reference number serves as confirmation that an invoice has passed through the approved compliance system.
The NRS had earlier warned that businesses that fail to complete the required integration process could face compliance actions when enforcement begins for their respective taxpayer categories.
The revenue authority also cautioned that buyers dealing with suppliers who have not complied with the e-invoicing requirements may risk losing eligibility to claim Value Added Tax (VAT) input credit on affected transactions.
In an implementation notice issued on February 17, the NRS stated that significant progress had already been made in the rollout process.
“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 notice stated.
Speaking at the conclusion of a two-day Post Go-Live E-Invoice Workshop for large taxpayers in Lagos, the Project Manager of the National E-Invoicing Project at the NRS, Mohammed Bawa, described the initiative as a joint effort involving government agencies, businesses, financial institutions and technology providers.
“Everyone benefits from the bigger picture: taxpayers, banks, service providers, and government,” Bawa said.
DigiTax, an NRS-accredited e-invoicing platform developed by Namiri Technology Limited, said it is helping businesses connect their accounting systems and enterprise resource planning (ERP) platforms to the national e-invoicing infrastructure.
The company, which is accredited as both a System Integrator and Access Point Provider, said its role is to support businesses through technical integration, compliance guidance and the transition process.
It announced plans to host an E-Invoicing Compliance Breakfast in Lagos on July 14, where NRS officials, technology experts and finance executives will discuss implementation challenges, onboarding procedures and compliance expectations.
Akinsola said many businesses were seeking more information about the practical implications of the new system, particularly regarding timelines, technology requirements and possible compliance risks.
“The questions we are hearing from large and medium businesses are practical: how long integration takes, what it means for their finance and ERP environments, and what exposure they carry from suppliers who have not yet onboarded,” he said.
“We designed the Compliance Breakfast to put those questions directly to the regulator and the technical partners behind the platform, and to launch original research on the transition,” Akinsola added.
DigiTax also disclosed that it would unveil a white paper titled The State of E-Invoicing Readiness in Nigeria during the event. The report will examine compliance developments in comparable African markets and assess Nigeria’s preparedness as businesses transition to digital invoicing.
Meanwhile, D’Accubin Technology, the firm responsible for developing the technical architecture of the NRS e-invoicing system, said the platform was designed around internationally recognised invoicing standards.
At an NRS stakeholder engagement session on the pilot rollout of the e-invoicing system in Lagos, the Chief Executive Officer of D’Accubin and Lead Technical Consultant to the national e-invoicing initiative, Sadiq Arogundade, said the system was developed locally while maintaining global standards.
“We built this in-house, ensuring it aligns with global best practices,” Arogundade said.
The NRS is expected to extend the e-invoicing framework to medium taxpayers with annual turnovers ranging from N1 billion to N5 billion, a move that will bring more businesses into the country’s expanding digital tax compliance ecosystem.
The broader rollout is aimed at improving invoice verification, strengthening tax administration, reducing revenue leakages and creating a more transparent transaction environment for businesses and government.