Nigeria Extends E-Invoicing Compliance Deadline for Large Taxpayers to November 2025
The Federal Inland Revenue Service (FIRS) has announced a three-month extension for large taxpayers to comply with Nigeria’s new National E-Invoicing and Electronic Fiscal System. The revised deadline, set out in a press release on August 11, 2025, moves the compliance date from August 1 to November 1, 2025.
The extension applies to large taxpayers, defined as companies with an annual turnover of ₦5 billion (approx. USD 3.1 million/EUR 2.7 million) or more. These entities are required to issue and transmit e-invoices through the designated platform as part of Nigeria’s broader tax digitalization strategy.
FIRS cited technical and operational challenges - such as system integration, staff training, and onboarding with accredited service providers - as reasons for the delay. The additional three months are intended to support a smoother transition and to promote voluntary compliance.
The e-invoicing platform officially went live on August 1, 2025, following a pilot program. Around 1,000 large companies (20% of eligible taxpayers) have already onboarded successfully. The agency, in cooperation with the National Information Technology Development Agency (NITDA) and service providers, will continue assisting remaining taxpayers with integration.
While the extension affects only large taxpayers, FIRS confirmed that the e-invoicing mandate will be implemented in phases, gradually expanding to medium and small taxpayers in the coming period.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
