Global Daily Tax News, Nigeria Extends Deadline For E-Invoicing, (Aug 15, 2025)

Nigeria's Federal Inland Revenue Service has announced that large taxpayers will be allowed until November 1, 2025, to begin issuing electronic invoices.

The obligation applies to taxpayers with annual turnover of at least NGN5bn (USD3.27m).

Previously, FIRS had stipulated an August 1, 2025, deadline for these businesses to issue electronic invoices through invoicing software linked with FIRS's digital solution, enabling real-time transmission and validation.

However, despite reporting that the e-invoicing system, also known as the Merchant-Buyer Solution (MBS), was implemented on schedule on August 1, 2025, only about 20 percent of firms have so far complied.

In an August 11, 2025, statement, the agency said: "In the spirit of encouraging voluntary compliance, the FIRS management has graciously approved a three-month extension of the deadline, with the new deadline now set for November 1, 2025."

"The FIRS e-Invoicing Implementation Team will continue to provide support through stakeholder engagements, including webinars, workshops, and town hall meetings, to ensure a seamless transition for all large taxpayers."