The Nigeria Revenue Service has officially launched compliance monitoring for all large taxpayers under the national electronic invoicing and fiscal system framework.
The exercise, which took effect on July 23, 2026, places all eligible companies on notice that the tax authority is now actively reviewing their adherence to the digital invoicing mandate.
The NRS has reminded affected businesses that the final deadline for full integration and operational compliance is set for July 31, 2026, after which enforcement actions will be applied to defaulting entities.
According to the public notice issued by the NRS leadership, large taxpayers are defined as corporations with annual gross turnover of five billion naira and above. These companies are required to complete onboarding, integrate their internal systems through approved access point providers or system integrators, undergo validation and testing, and begin transmitting invoices in real time through the official NRS invoicing platform.
The directive follows an earlier advisory published on February 17, 2026, which outlined the phased rollout schedule and made e-invoicing compulsory for the large taxpayer category.
The NRS has confirmed that over one thousand companies have already achieved full compliance as of the first half of the year, indicating growing acceptance of the digital tax regime among major corporate players.
However, the agency has expressed concern that a substantial number of firms in the affected bracket have yet to finalise their onboarding processes. The Service warned that businesses failing to meet the requirements would face regulatory sanctions, including the inability to claim value-added tax input credits on invoices that lack valid reference numbers issued through the merchant buyer solution platform.
The compliance monitoring exercise is designed to assess the current level of adoption and identify gaps that may hinder seamless implementation of the electronic fiscal system.
The NRS has advised all large taxpayers to prioritise the completion of their registration, integration, testing, and validation activities without further delay.
The agency has also reiterated its commitment to offering technical support through its dedicated e-invoicing helpdesk, urging companies to reach out for assistance rather than wait until the deadline approaches.
The NRS stressed that the July 31 cutoff remains firm and that no extensions would be granted, as the national e-invoicing regime is critical to improving tax transparency, reducing revenue leakages, and streamlining compliance across the corporate sector.
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