Adapt or face sanctions: NRS sets firm july 31 e-invoicing mandate for large firms

In a statement issued by Dare Adekanmbi, Special Adviser on Media to NRS Chairman Zacch Adedeji, the revenue service urged affected businesses to expedite all outstanding onboarding processes. Adekanmbi emphasised that non-compliant members will be subjected to appropriate regulatory and enforcement measures under existing tax laws once the compliance deadline passes.

To satisfy the mandatory e-invoicing framework, eligible taxpayers must complete registration on the NRS Merchant Buyer Solution (MBS) portal and successfully connect internal Enterprise Resource Planning (ERP) systems through authorised Access Point Providers (APPs) or Systems Integrators (SIs). Additionally, businesses must conclude all mandatory validation and system testing, begin transmitting active invoice data in accordance with official standards, and ensure all corporate procurement receipts consist solely of compliant e-invoices bearing a valid Invoice Reference Number (RIN). The agency reaffirmed its commitment to supporting corporate entities through the transition, highlighting that technical assistance remains available to ensure seamless adoption.

Despite the strict deadline, the NRS reported strong momentum across the enterprise sector, noting that over 1,000 large taxpayers had already achieved full compliance as of the first quarter of the year. The national e-invoicing architecture originally went live for large enterprises on August 1, 2025. Following extensive stakeholder consultations, the service temporarily pushed compliance to November 2025 to accommodate transitional challenges before finalising the firm July 31 cutoff.

This enforcement drive marks a crucial step in modernising the nation’s revenue administration. On February 17, the NRS announced the continuation of its phased rollout strategy, extending mandatory e-invoicing and EFS standards to medium and emerging taxpayers.