by Aderonke Oni
February 17, 2026 12:37 pm
The Nigeria Revenue Service (NRS) has announced the continuation of its phased rollout of the E-Invoicing and Electronic Fiscal System (EFS), also known as the Merchant Buyer Solution (MBS), to include medium and emerging taxpayers. This development follows the initial implementation for large taxpayers, marking another step in the agency’s drive toward full digital tax administration.
According to reports by TheCable, the expansion comes after the system’s first go-live phase for large taxpayers in August 2025. The rollout was later extended to November 2025 to address operational challenges and ensure smoother integration, as reported by Tribune Online.
Timeline for Medium Taxpayers
Medium taxpayers defined as businesses with annual turnover between ₦1 billion and ₦5 billion will begin stakeholder engagement activities from January to March 2026. The pilot rollout is expected to commence in April 2026, with a formal go-live date scheduled for July 1, 2026.
Following implementation, a post-go-live review will be conducted later in the year. Full compliance enforcement for this category of taxpayers is planned to begin in early 2027.
Why It Matters
The phased e-invoicing system, backed by provisions in the Nigeria Tax Administration Act and the Nigeria Tax Act, is designed to enhance tax transparency, strengthen compliance, and curb fraud and revenue leakages through real-time invoice data capture. Nairametrics reports that the initiative is part of broader reforms aimed at modernizing Nigeria’s tax system.
In addition, the NRS has set a 2028 target for full nationwide implementation of e-invoicing across all taxpayer segments, according to The Guardian.
What’s Next
Emerging taxpayers businesses with annual turnover below ₦1 billion are expected to begin their rollout phase in 2027, with enforcement projected for 2028.
The NRS has advised taxpayers to monitor official guidance and actively participate in engagement and onboarding activities to ensure readiness ahead of compliance deadlines.
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