E-Invoicing to be Mandatory in Nigeria by January 2028

The Nigerian Revenue Service (NRS) has declared that e-invoicing will become mandatory by January 2028, following a structured three-phase implementation plan designed to strengthen compliance and improve tax administration. Mohammed Bawa, the NRS Executive Chairman, outlined this timeline during a stakeholder workshop in Abuja, emphasizing that the transition will begin with medium taxpayers, while larger taxpayers have already started the process.

The NRS aims to fully digitize invoicing systems, moving away from manual processes, and expects to complete the transition by the end of 2027. Bawa noted that the NRS has engaged with taxpayers and tax consultants over the past year to prepare for this shift.

The initiative aligns with global trends towards digitizing tax administration, and the NRS will ensure that accredited service providers meet compliance standards. Abubakar Achimugu, Executive Director of eTranzact, highlighted that the digitization process will enhance transparency and revenue tracking while reducing manual errors and costs associated with high transaction volumes.