E-invoicing mandate — Nigeria
An invoice is only valid once the tax administration has accepted it — with a clearance number, a stamp or a code that nobody but the authority can issue. A format tool alone is not enough; access to the platform is required as well.
The stages over time
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8/1/2025
Nigeria · between businesses in force unverified
Nigeria runs a merchant-buyer model via accredited Access Point Provider intermediaries: the invoice is produced in UBL, receives an Invoice Reference Number and is reported to the tax authority in near real time. The pilot that began in November 2024 was voluntary.
Threshold: large taxpayers with annual turnover of 5 billion NGN or more.
Legal basis: Nigeria Tax Administration Act 2025, section 23 — Value Added Tax Fiscalisation System · Last reviewed: 10/27/2026 -
11/1/2025
Nigeria · between businesses in force unverified
The system went live on 1 August 2025; ten days later the deadline for connecting was extended by three months. ⚠ It is this date that governs enforcement, not the go-live.
Legal basis: Nigeria Revenue Service — verlängerte Erfüllungsfrist für Großsteuerpflichtige · Last reviewed: 10/27/2026
Platforms and authorities
NRS · FIRS · Merchant Buyer Solution · Access Point Provider
What Invoiceflair can do — Nigeria
Nigeria: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.