Published: February 2026
Nigeria Revenue Service (NRS) has announced the official phased rollout timeline for its national e-invoicing system under the Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS). The implementation follows a turnover-based approach and progresses through stakeholder engagement, pilot rollout, go-live, post go-live review, and compliance enforcement stages.
The system initially went live for large taxpayers on 1 August 2025, with the effective implementation date extended to 1 November 2025 to support business onboarding.
Large taxpayers (annual turnover ≥ NGN 5 billion)
Large taxpayers have already completed stakeholder engagement, pilot, and go-live phases.
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January – March 2026: Post go-live review period
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April – June 2026: Compliance enforcement begins
Medium taxpayers (annual turnover NGN 1–5 billion)
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January – March 2026: Stakeholder engagement
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April – June 2026: Pilot rollout
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1 July 2026: Mandatory go-live
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October – November 2026: Post go-live review
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January – March 2027: Compliance enforcement
Emerging taxpayers (annual turnover below NGN 1 billion)
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January – March 2027: Stakeholder engagement
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April – June 2027: Pilot rollout
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1 July 2027: Mandatory go-live
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October – November 2027: Post go-live review
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January – March 2028: Compliance enforcement
