Businesses across Nigeria are moving to integrate with the country’s e-invoicing framework as compliance requirements for large taxpayers take effect and medium taxpayers prepare to onboard later this year.
Across the ecosystem, the Nigeria Revenue Service (NRS), accredited platform providers, and technical partners are scaling up engagement to support the transition.

The NRS e-invoicing framework requires businesses to transmit invoices through the Merchant Buyer Solution (MBS) platform, where each transaction is validated and assigned an Invoice Reference Number (IRN) that serves as proof of compliance.
According to the implementation notice released by the NRS on February 17, businesses that have not yet completed integration risk exposure to non-compliance measures once enforcement begins for their category.

Their trading partners face a separate risk: buyers transacting with non-compliant suppliers may be unable to claim VAT input credit on those transactions.
In its notice, the NRS stated that since go-live, “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.”

Speaking at the close of a two-day Post Go-Live E-Invoice Workshop for large taxpayers in Lagos, Mohammed Bawa, Project Manager of the National E-Invoicing Project at the NRS, described the initiative as a shared undertaking across the compliance ecosystem: “Everyone benefits from the bigger picture; taxpayers, banks, service providers, and government.”
DigiTax, an NRS-accredited e-invoicing platform developed by Namiri Technology Limited, accredited as both a System Integrator and Access Point Provider, is among the providers working to accelerate business onboarding.

DigiTax sits within the compliance pipeline, integrating with existing financial systems and ERPs, validating invoices, and routing them through the MBS platform.
On July 14, the company will host an E-Invoicing Compliance Breakfast at The Wheatbaker Hotel in Lagos, bringing together NRS officials, e-invoicing technical experts, and senior finance leaders for a working session on integration, onboarding, and compliance strategy.

“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. 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,” said Olumide Akinsola, Country Director of DigiTax Nigeria.
The research, a whitepaper titled “The State of E-Invoicing Readiness in Nigeria,” will be launched at the event and examines compliance patterns across comparable African markets, alongside projections for Nigeria’s readiness landscape.

D’Accubin Technology, the developer behind the NRS e-invoicing system’s technical architecture, built the platform to global benchmarks using the Peppol BIS Billing 3.0-aligned structured invoice standards, implemented using UBL. Speaking at a NRS stakeholder engagement session on the e-invoicing pilot rollout, held at the Four Points by Sheraton in Lagos, Sadiq Arogundade, CEO of D’Accubin and Lead Technical Consultant to the NRS’s national e-invoicing initiative, said the system was built to align with international standards: “We built this in-house, ensuring it aligns with global best practices.”

Arogundade will join the panel at the July 14 Compliance Breakfast.
The NRS e-invoicing framework is set to extend to medium taxpayers, with turnover between ₦1 billion and ₦5 billion, broadening the compliance infrastructure across a wider segment of Nigerian businesses.