The Federal Inland Revenue Service (FIRS) has introduced the National e-invoicing regime for large taxpayers.

The FIRS stated that the Electronic Fiscal System (EFS) will commence on August 1, 2025.

The commencement of the National E-Invoicing Solution – the Merchant-Buyer model – with effect from August 1, 2025 is a strategic initiative designed to promote transparency, efficiency, and real-time visibility into business transactions across Nigeria.

The Service stated that the initiative aligns with global best practices in tax administration and supports the Federa Government’s goal of modernising tax administration and improving taxpayer compliance.

“Since the commencement of the pilot phase in November 2024, the Service has successfully deployed the system to selected Large Taxpayers, conducted on boarding exercises, and engaged stakeholders through various sector-specific sessions covering major sectors of the economy. Tax Consultants and professional bodies were also engaged to ensure a broad and inclusive stakeholder process,” it explained.

The notice of the commencement which was signed by the Executive Chairman of FIRS, Dr Zacch Adedeji said effective 1st August 2025, the voluntary pilot phase shall come to an end, and all Large Taxpayers (businesses having annual turnover of N5 billion and above) are required to register and onboard to the e-Invoicing platform.

The statement added: “Integrate their invoicing systems with the FiRS platform in accordance with the Merchant-Buyer model. (c) commence real-time invoice generation, validation, and transmission through designated e-invoicing channels.”