FIRS says many large taxpayers have already completed their system integration and begun live transmission of e-invoices in compliance with the extended deadline of 1 November 2025.
The national e-invoicing/electronic fiscal system (“EFS”) commenced for the large taxpayer segment on 1 August 2025.
The system is designed to give FIRS real-time visibility of commercial transactions to improve invoice authenticity, accuracy and completeness.
FIRS is providing stakeholder engagement, technical assistance, training and support via certified service providers to help taxpayers integrate.
Although many large taxpayers have complied, there still remain a significant number of large taxpayers who have not yet completed integration. For example, earlier FIRS data indicated that more than 4,000 large taxpayers were still to complete the onboarding.
The deadline was extended to 1 November 2025 to give the remaining entities time to integrate and test their systems.
FIRS is clear this extension should not be viewed as an opportunity to delay indefinitely the expectation is full compliance.
This is a major step in Nigeria’s effort to modernize tax administration, broaden the tax base, and reduce revenue leakages by capturing more transactions in the formal system.
For large taxpayers, integrating with the e-invoicing system is now essential it means that invoices issued must conform to the system, and transmission to FIRS is real-time.
Firms that delay risk being non-compliant which could lead to penalties, audits, or exclusion from certain business interactions (since business partners may require e-invoice-compliance).
For smaller businesses, even though current focus is on large taxpayers, eventually the lower tiers may also be drawn into the e-invoice regime (though specifics of those phases are not fully detailed in this piece).
Monitor the number (and proportion) of large taxpayers that have fully live-transmitted e-invoices by or soon after the 1 November deadline that will reflect how effective the rollout has been.
For businesses: if you’re among the large taxpayer category, ensure your system is fully integrated, tested, live and transmitting engage a certified service provider if needed.
For advisors/consultants: check that clients are aware of the change, the technical requirements, deadlines, and potential business implications when dealing with other entities.
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