The Federal Inland Revenue Service (FIRS) has announced the full rollout of its National Electronic Invoicing (e-Invoicing) regime for large taxpayers, set to take effect on August 1, 2025.
Targeted at businesses with an annual turnover of ₦5 billion and above, the e-Invoicing system—also known as the Electronic Fiscal System (EFS)—will operate on a Merchant-Buyer model. The initiative is aimed at enhancing transparency, ensuring real-time monitoring of transactions, and aligning Nigeria’s tax system with global standards.
According to the FIRS, this marks the end of the voluntary pilot phase that began in November 2024. Since then, the system has been deployed among selected large taxpayers, with onboarding sessions and stakeholder engagements held across key sectors of the economy. Tax consultants and professional bodies were also included in the consultative process to ensure broad acceptance.
The Executive Chairman of FIRS, Dr. Zacch Adedeji, in a statement, confirmed that from August 1, 2025, all eligible large taxpayers must register on the e-Invoicing platform, integrate their invoicing systems with FIRS according to the Merchant-Buyer model, and begin real-time invoice generation, validation, and submission through approved electronic channels.
The new system is part of a broader national strategy to modernize tax administration, improve compliance, and reduce leakages in revenue collection.
