E-Invoicing in Nigeria

The use of electronic invoices applies to import and export invoices!

The introduction of electronic invoicing in Nigeria is an important step towards digitization and increased efficiency in the tax system. It is being implemented by the Central Bank of Nigeria (CBN) and the Federal Inland Revenue Service (FIRS) For cross-border transactions, the CBN has introduced the “Cross-Border e-Invoicing" system to prevent price manipulation and ensure transparency in foreign trade. Domestic transactions will in future be carried out via the digital platform "FIRS e-Invoice”, which was specifically developed to improve tax collection.

schedule

2020: First discussions on the obligation to use electronic invoices.

2022: Obligation to use electronic invoices for imports and exports of goods.

2025: Introduction of mandatory electronic invoicing (pilot phase) – initially for large companies.

applicability

E-invoices primarily cover Business to Business (B2B), Business-to-Government (B2G) and Business to Customer (B2C) transactions.

format

Peppol BIS Billing 3.0-Format.

Electronic signature

Electronic signatures are mandatoryEach invoice must also include a QR code for validation contain.

Archiving

No clear information available.

Further information

https://einvoice.firs.gov.ng/


e invoice 2

GOpus® eInvoice

Our GOpus® eInvoice The solution integrates with SAP ERP and SAP S/4HANA and supports the creation of outgoing e-invoices in all international country formats. This allows you to create and send all your invoice content between different international invoice issuers and recipients directly from your SAP system, and to archive all invoice documents with comprehensive monitoring. Integration with the SAP modules SD, FI, MM, RE/FX, IS-H, IS-U, and SAP Service Billing is possible. Further integrations are available upon request.


Do you have further questions about our solution or would you like to obtain more detailed information about the e-invoicing regulations in Nigeria?

We will be happy to personally assist you with any further questions you may have about our solution and the regulations.

en_GBEnglish