NRS, DigiTax Intensify Support as Businesses Adopt E-Invoicing Framework

As Nigeria’s mandatory e-invoicing regime gathers pace, support for businesses navigating the new digital tax landscape is ramping up, with the Nigeria Revenue Service and technology partners intensifying efforts to ensure a seamless transition.

The phased implementation, which began with large taxpayers in July 2025, is now shifting focus to medium and small enterprises, with enforcement deadlines fast approaching under the Nigeria Tax Administration Act.

Large firms with a turnover of ₦5 billion and above face enforcement from April 2026, while medium-sized businesses with turnovers between ₦1 billion and ₦5 billion will go live in July 2026, with enforcement following in January 2027.

Smaller businesses below the ₦1 billion threshold are scheduled for a July 2027 go-live, with enforcement expected in early 2028.

The e-invoicing framework requires companies to issue and transmit electronic invoices in near real-time to the NRS, ensuring complete transparency over all billing and income.

The process involves a service provider generating an e-invoice using an ERP system, converting it to a standardised format, and sending it to an Access Point Provider for compliance checks before validation by the NRS and distribution back to the service provider.

Technology providers are stepping up to meet the growing demand. DigiTax, a leading e-invoicing compliance solution provider, is actively supporting businesses through the transition, offering a robust platform featuring system-to-system integration with existing business management systems and full regulatory compliance.

Olumide Akinsola, DigiTax Nigeria Country Director, has been engaging with industry leaders on practical insights for navigating the evolving e-invoicing landscape.

The NRS has also authorised several System Integrators and Access Point Providers to assist businesses. EY has been officially accredited as both a System Integrator and an Access Point Provider, positioning the firm to support large taxpayers in complying with the e-invoicing mandate through readiness assessments, tax integration management, and staff training.

Deloitte has similarly received approval as an Access Point Provider and is now positioned to help organisations with e-invoice transmission while aligning regulatory compliance with existing finance and ERP systems.

Upperlink Limited has also been authorised as a System Integrator, enabling the company to support businesses with integration into the NRS Merchant Buyer Solution framework, facilitating real-time invoice validation, secure transmission, and compliant digital tax reporting.

The transition represents a fundamental shift in how transaction data is reported and monitored by tax authorities.

According to AB magazine, the reforms are reshaping Nigeria’s corporate tax landscape, with finance departments needing to adapt to new software systems and acquire data-analytical skills. As one finance professional noted, “You must invest in digitalisation to meet the requirements” .

The Chartered Institute of Taxation of Nigeria has also been actively involved, hosting webinars to provide practical insights into the operational and compliance implications of e-invoicing, with NRS Project Manager Muhammed Bawa participating as a guest speaker to address taxpayer concerns.

As enforcement timelines draw closer, businesses are being urged to assess their readiness and implement compliant e-invoicing solutions without delay.

The NRS has already conducted train-the-trainer sessions for finance leaders, providing an overview of digital tax administration and practical training in using digital tools.

With the cost of waiting compounding from here, early alignment between finance, tax, and technology functions is seen as critical to a successful transition.