The Nigeria Revenue Service (NRS) has directed all large companies in the country to fully comply with the national electronic invoicing (e-invoicing) and Electronic Fiscal System (EFS) by July 31, warning that non-compliance could attract regulatory sanctions.

The deadline was announced in a statement issued on Sunday, July 19, by the Special Adviser on Media to the Executive Chairman of the NRS, Dare Adekanmbi, on behalf of the agency's chairman, Zacch Adedeji.

According to the statement, the NRS has commenced compliance monitoring across large taxpayers to assess their level of adherence to the mandatory e-invoicing framework.

The agency cautioned that companies that fail to meet the deadline would be liable to enforcement actions in line with existing tax laws and regulations.

"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 statement said.

The NRS urged all affected taxpayers to immediately conclude outstanding onboarding and system integration processes and begin transmitting invoices before the compliance deadline.

"Affected taxpayers are, therefore, advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline," the statement added.

Reaffirming its commitment to the successful implementation of the national e-invoicing initiative, the agency expressed appreciation to taxpayers for their cooperation and assured them of continued technical support throughout the compliance process.

The NRS explained that large taxpayers are companies with an annual gross turnover of ₦5 billion and above, noting that more than 1,000 companies had already complied with the directive as of the first quarter of the year.

To achieve full compliance, affected companies are required to complete onboarding on the NRS Merchant Buyer Solution (MBS), integrate their systems through approved Access Point Providers (APPs) or Systems Integrators (SIs), complete all validation and testing requirements, actively transmit invoices to the NRS e-invoicing platform in line with approved standards and guidelines, and ensure they receive only compliant electronic invoices bearing valid Invoice Reference Numbers (RINs) from their suppliers.

The agency recalled that the e-invoicing platform officially became operational for large taxpayers on August 1, 2025, following extensive stakeholder consultations and engagements. It added that the implementation deadline was later extended to November 2025 to allow companies sufficient time to address operational and transitional challenges.

The NRS further noted that on February 17, it announced the continuation of the phased rollout of the e-invoicing and Electronic Fiscal System to medium-sized and emerging taxpayers as part of its broader strategy to modernize Nigeria's tax administration and improve compliance nationwide.