Regulatory updates - Nigeria

On September 26, 2025, the OpenPeppol website was updated, listing FIRS as one of the newest Peppol Authorities, a big milestone in Nigeria’s e-invoicing journey, and joining other listed countries such as Taiwan, Japan, Malaysia and Australia.  

FIRS lists Peppol standards among the standards adopted by the country’s e-invoicing system, to facilitate smooth and reliable exchange of e-invoices in cross-border transactions. By adopting Peppol, Nigeria also aims to boost its competitiveness in international trade by aligning with internationally recognized standards, creating better-connected business operations across borders.    

With the support of the Standards Organisation of Nigeria (SON), Nigeria’s Tax ID is now registered under the ISO/IEC 6523 International Coding System. Having internationally recognized Tax IDs is expected to simplify taxpayer verification and visibility in cross-border transactions and unify Tax IDs across the Nigerian federal and state levels. 

On August 11, 2025, FIRS issued a press release announcing a three-month extension of the e-invoicing deadline for large taxpayers with an annual turnover of ₦5 billion (ca. EUR 2.7 million) or more.

The Electronic Fiscal System (EFS) successfully launched on August 1, 2025. While the initial compliance deadline for large taxpayers was set for the same date, FIRS has now granted a three-month extension. This additional time allows affected taxpayers to onboard properly and fully integrate with the EFS — ensuring a smoother transition to the new compliance requirements.

FIRS granted this extension in recognition of taxpayers’ genuine efforts to meet the initial compliance deadline and encourage voluntary compliance. FIRS announced that the decision acknowledges the operational constraints many businesses encountered while attempting to comply within the original timeline.

The e-invoicing mandate is being rolled out in phases, starting with large taxpayers, followed by an extension to medium and smaller taxpayers.

FIRS announced that mandatory e-invoicing for large taxpayers comes after the successful completion of the EFS pilot phase, which began in November 2024 with selected large taxpayers. Subsequently, from August 1, 2025, the voluntary phase will end, and the large taxpayers, defined as businesses with an annual turnover of ₦5 billion (ca. EUR 3 million) or more, will be required to:

• Register and onboard to the e-invoicing platform
• Integrate their invoicing systems with the FIRS platform, based on the Merchant-Buyer model specifications
• Start generating, validating and transmitting e-invoices via designated e-invoicing channels

Taxpayers who participated in the pilot phase will be transferred to the production environment in August 2025. The integration documentation, system requirements, FAQs and additional resources are available here.