FIRS Launches E-Invoicing Solution
…Grants Extension for Large Taxpayers
By Patience Ikpeme
The Federal Inland Revenue Service (FIRS) has launched its electronic invoicing solution (e-invoicing), a move aimed at making tax compliance simpler, faster, and more transparent.
The system, also known as the Merchant-Buyer Model, went live on August 1 following a successful pilot phase that began in November 2024.
According to a statement signed by Dare Adekanmbi, the Special Adviser on Media to the FIRS Chairman, Zacch Adedeji, the initial rollout targets large taxpayers—companies with an annual turnover of N5 billion and more.
In less than two weeks of the initiative, over 1,000 companies, representing 20 percent of the more than 5,000 eligible firms, have already begun their integration with the FIRS’s platform. The remaining large taxpayers are expected to be onboarded by November 1, 2025, a new deadline that the FIRS has set to allow for more time for the finalization of the integration processes.
The statement revealed that MTN Nigeria was the first taxpayer to transmit live electronic invoices to the FIRS, marking the official start of the e-invoicing regime. Other major companies, including Huawei Nigeria and IHS Nigeria, have also completed their test transmissions and are expected to go live in the coming days.
The FIRS is collaborating with the National Information Technology Development Agency (NITDA) to bring in Service Providers who will act as both System Integrators and Access Point Providers, helping taxpayers with the onboarding and invoice transmission processes.
The FIRS offered its appreciation to all large taxpayers, tax consultants, and service providers for their cooperation. The statement also acknowledged that many taxpayers faced “operational constraints” in trying to meet the initial August 1 deadline.
In a move to encourage voluntary compliance, the FIRS management approved a three-month extension, pushing the new deadline to 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.
The national e-invoicing solution is an electronic fiscal system (EFS) developed by the FIRS to provide real-time visibility into commercial transactions and ensure the authenticity and accuracy of invoices.
The system aligns with international best practices and supports the Federal Government’s goals of improving revenue collection, reducing tax evasion, and modernizing tax administration.
It is also an important tool in the implementation of the Nigeria Revenue Services Reform Act, which aims to standardize revenue reporting and create a single, reliable source for government revenues.
The system will be rolled out in phases, starting with large taxpayers and later including medium and emerging groups.
