The Nigeria Revenue Service has directed all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System by July 31, warning that non-compliant companies could face regulatory and enforcement actions under existing tax laws.

The directive was disclosed in a statement issued on Sunday by Dare Adekanmbi, Special Adviser on Media to the NRS Chairman, following a public notice personally signed by Zacch Adedeji, Chairman of the Nigeria Revenue Service.

According to the statement, the NRS has set July 31 as the deadline for all large taxpayers to fully implement the national e-invoicing and electronic fiscal system.

“The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to wholly adopt the national e-invoicing and electronic fiscal system,” the statement read.

According to the statement, the July 31 deadline follows an earlier public notice issued by the NRS on February 17, 2026, which set out the implementation timeline and made the adoption of the national e-invoicing and Electronic Fiscal System—also known as the Merchant Buyer Solution—mandatory for large taxpayers.

In the notice, Adedeji directed all affected taxpayers to complete their onboarding, system integration and testing, and commence invoice transmission to the NRS e-invoicing platform in line with the approved implementation framework.

The statement added that the revenue agency had already commenced compliance monitoring among affected companies ahead of the July 31 deadline.

According to the notice, “NRS has already commenced compliance monitoring activities in order to assess the level of adherence to the e-invoicing mandate among large taxpayers.”

It added that companies that fail to comply with the requirements could face sanctions.

The notice stated, “Consequently, any defaulting member may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations.”

The agency therefore urged affected companies to complete all outstanding implementation processes without further delay.

It said, “Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline.”

The statement explained that the directive applies to large taxpayers, defined as companies with an annual gross turnover of N5bn or more. It added that, as of the first quarter of 2026, more than 1,000 companies had already complied with the e-invoicing requirements.

According to the NRS, compliance goes beyond registration on the Merchant Buyer Solution platform and includes the successful integration of taxpayers’ systems through approved Access Point Providers or Systems Integrators.

Affected companies must also complete all required validation and testing processes before commencing active invoice transmission to the NRS e-invoicing platform in line with approved standards and guidelines.

The agency further stated that compliant taxpayers are expected to receive only electronic invoices bearing valid Invoice Reference Numbers from their suppliers, as part of efforts to strengthen transaction integrity under the new digital tax administration framework.