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The Nigeria Revenue Service (NRS) has set a July 31 deadline for all large taxpayers to comply with the national e-invoicing and Electronic Fiscal System (EFS), warning that defaulters will face regulatory and enforcement actions.

The directive follows a public notice signed by NRS chairman Zacch Adedeji on 17 February 2026, outlining the mandatory adoption timeline for the national e-invoicing framework, also known as the Merchant Buyer Solution (MBS).

In a statement released on Sunday by his media adviser, Dare Adekanmbi, the NRS said it has already begun monitoring compliance among large taxpayers, defined as companies with an annual turnover of N5 billion or more.

According to the notice, organisations that have not yet completed onboarding, integration, testing, and invoice transmission to the NRS platform must do so before the deadline. “Any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations,” the statement said.

The NRS urged affected companies to “urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline,” adding that it remains committed to supporting taxpayers through the transition.

As of the first quarter of the year, over 1,000 companies had complied with the e-invoicing mandate.

Compliance requirements include onboarding on the MBS platform, integrating company systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), completing validation and testing, actively transmitting invoices to the NRS platform, and ensuring that only compliant e-invoices with valid Invoice Reference Numbers (RINs) are received from suppliers.