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

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.