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The Federal Inland Revenue Service (FIRS) on Sunday announced it has commenced an electronic invoicing, or e-invoicing, solution, which it described as a major transformation in digital tax administration. 

FIRS said the national e-invoicing solution is an electronic fiscal system (EFS) developed by the tax body to provide real-time visibility into commercial transactions and ensure the authenticity, accuracy, and completeness of invoices.
 
It said the system, which went live on 1 August 2025, following a successful pilot phase beginning from November 2024, is being rolled out in phases, beginning with large taxpayers and with those in the medium and emerging groups to follow.

A statement by Dare Adekanmbi, Special Adviser on Media to the FIRS chairman, Zacch Adedeji, said MTN Nigeria became the first taxpayer to transmit live electronic invoices to the FIRS, officially ushering in the e-invoicing regime. Huawei Nigeria and IHS Nigeria have also concluded test transmissions and are set to go live in the coming days.
 
According to the agency, “large taxpayers” are companies with annual turnover of N5 billion or more. They are expected to be the first to be onboarded on the electronic platform.

“In less than two weeks of the initiative going live, no fewer than 1,000 companies, representing 20 percent of over 5,000 eligible firms, have so far embraced the solution and commenced integration with FIRS MBS platform,” FIRS said in the statement. “The remaining large taxpayers are expected to come onboard on or before November 1, which is the deadline for all the firms in the category to finalise their onboarding and integration processes.”

The e-invoicing system, also known as the Merchant-Buyer Model, is aimed at making tax compliance easier, faster and more transparent for all categories of taxpayers, FIRS said.

Providing further information on the system, FIRS said service providers have been incorporated into the ecosystem to act as both system integrators and access point providers, in collaboration with the National Information Technology Development Agency (NITDA). These providers are to facilitate the onboarding, integration, and invoice transmission processes for taxpayers.
 
FIRS said the system aligns with global best practices and supports the federal government’s broader objectives of enhancing revenue assurance, reducing tax evasion, and modernising tax administration. It is also a critical tool in the implementation of the Nigeria Revenue Services Reform Act, which seeks to harmonise revenue reporting and establish a single source of truth for government revenues.

“The FIRS e-Invoicing Implementation Team will continue to provide support through stakeholder engagements, including webinars, workshops, and town hall meetings, to ensure a seamless transition for all large taxpayers,” said FIRS.