FIRS rolls out e-invoicing for large taxpayers, asks firms to complete integration by November 1

On August 1, 2025, FIRS officially launched its Electronic Fiscal System (EFS) also known as the Merchant‑Buyer Model (MBM) targeting large taxpayers with an annual turnover of ₦5 billion or more. The pilot phase began in November 2024. Within two weeks of launch, over 1,000 companies about 20% of the more than 5,000 eligible firms had begun integration. Notably, MTN Nigeria became the first to transmit live electronic invoices, with Huawei Nigeria and IHS Nigeria completing test transmissions. 

Although August 1 was the initial compliance deadline, FIRS provided a three-month extension due to operational challenges. The final deadline for onboarding and integration is now November 1, 2025. To facilitate smooth adoption, NITDA‑accredited service providers have been engaged as System Integrators and Access Point Providers. FIRS is also conducting webinars, workshops, and town halls to guide stakeholders. 

Launch Date August 1, 2025 (following pilot from November 2024)

Eligible Entities Businesses with annual turnover ₦5 billion

Progress 1,000 companies onboarded (20%) within first two weeks

First Live Invoicing MTN Nigeria; Huawei & IHS Nigeria following

Deadline Extended to November 1, 2025

Support NITDA‑certified providers, stakeholder training, and outreach efforts

What This Means for Large Taxpayers

If your company is within the large taxpayer category (₦5 billion+ turnover), here’s what to prioritize:

Register and integrate your invoicing systems with the FIRS MBM platform.

Finalise onboarding by November 1, 2025.

Leverage service providers for technical integration and attend FIRS’ support programs to ease transition.