The Nigeria Revenue Service (NRS) has said that the full adoption of e-invoicing will transform tax collection in Nigeria by promoting real-time transparency, reducing fraud, and supporting economic planning.

Mr. Mohammed Bawa, the project manager for the initiative, disclosed this on Tuesday at an NRS e-invoicing compliance workshop and stakeholder engagement jointly organised with Etransact in Abuja. He stated that NRS has mapped out a three-year plan, targeting January 2028 for full nationwide implementation.

The workshop aimed to sensitise taxpayers on the transition from manual invoicing to electronic invoicing. Bawa explained that the process would be implemented in three stages, starting with large taxpayers, followed by medium, and finally emerging taxpayers.

“For complete transition, we are looking at precisely January 2028,” Bawa said. “Over the past year, we have focused on large taxpayers, organising engagements to ease their adoption. Full enforcement for them will begin this April.”
He outlined the schedule for other categories

Medium taxpayers (turnover between ₦1 billion and ₦5 billion): stakeholder engagement for three months, pilot rollout for another three months, go-live July 1, 2026, and enforcement January–March 2027.

Emerging taxpayers (turnover below ₦1 billion): engagement January–March 2027, pilot rollout April–June 2027, go-live July 1, 2027, and enforcement January–March 2028.

Bawa acknowledged potential challenges with the transition, noting that NRS is prioritising taxpayer support and ease of compliance. He added that the agency has strengthened infrastructure by acquiring additional servers to address connectivity and data storage issues.

He also encouraged taxpayers to leverage the services of accredited providers such as Etransact for smooth adoption.

Speaking at the event, Abubakar Achimugwu, Executive Director at Etransact, said the e-invoicing process is seamless and user-friendly regardless of literacy levels. He added that it will protect Nigerians from multiple taxation, as taxpayers receive instant notifications detailing every payment and transaction.

Achimugwu noted Etransact’s longstanding partnership with the Nigerian tax authority, including during its previous incarnation as the Federal Inland Revenue Service, particularly in VAT collection, and pledged to continue providing reliable service for the initiative.