E-Invoicing in Nigeria

The Federal Inland Revenue Service (FIRS) has on May 12, 2025 the official e-invoicing platform Merchant Buyer Solution (MBS) launched, which enables taxpayers to issue legally compliant electronic invoices. This system provides the central infrastructure for the upcoming nationwide e-invoicing requirement, which will begin in July 2025 with a pilot program for large taxpayers and subsequently expand to medium-sized and smaller businesses.

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

JSON, XML or 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.


For more information on e-invoicing in Nigeria:

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.

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