COUNTRY E-INVOICING GUIDE
E-invoicing in Nigeria
Nigeria is transitioning to mandatory e‑invoicing via the FIRS Merchant Buyer Solution (FIRSMBS). Pilots began in 2025 targeting turnover threshold businesses; mandatory B2B, B2G, B2C coverage to follow.
- Overall mandate status
- Mandatory
- Tax authority
- Federal Inland Revenue Service (FIRS).
- Last updated
- 29 Jul 2025Taken from government sites
Requirements at a glance
B2G
Mandatory
B2B
Mandatory
B2C
Mandatory
MODELNot confirmed
PLATFORM & FORMATFIRSMBS portal/API run by FIRS; TIN registration required. · JSON/XML invoice schema with structured fields; digitally signed.
ARCHIVINGAs per VAT records retention (typically 5–7 years).
Country overview
Nigeria is transitioning to mandatory e‑invoicing via the FIRS Merchant Buyer Solution (FIRSMBS). Pilots began in 2025 targeting turnover threshold businesses; mandatory B2B, B2G, B2C coverage to follow.
Legal basis
- Legislation
- Regulatory notices S.R.O. in 2025; platform rollout schedule defined. Compliance mandatory to reclaim input VAT.
- Authority
- Federal Inland Revenue Service (FIRS).
Requirements by transaction type
Key dates and implementation phases
Only dates from the country data are shown. Each milestone is labelled Confirmed, Proposed, or Pending confirmation.
No verified dates are available for Nigeria yet.
Technical requirements
Latest updates for Nigeria
No updates have been published for this country yet.View all regulatory updates
Related countries
Same region: AfricaDiscuss your Nigeria e-invoicing needs
Our team can review the markets you operate in, the invoicing systems you use, and what integration your setup would require — and confirm what applies to Nigeria.
