E-invoicing compliance and regulatory updates - Nigeria

Electronic Invoicing in Nigeria

Is e-invoicing mandatory in Nigeria?

A clearance model has been introduced in a phased approach since 1 November 2025.

Who is affected?

All taxpayers (i.e. VAT-registered Nigerian businesses) have been required to issue electronic invoices since 1 November 2025, with a phased roll-out.

Compliance requirements

Companies must register on the FIRS website using their Tax Identification Number (TIN) and receive approval before issuing e-invoices. E-invoices must be in XML or JSON format, digitally signed and align with Peppol BIS 3.0 standard. Once submitted to the FIRS either via the FIRS portal or an accredited Access Point Provider (APP), the FIRS applies validation checks and if the invoice is successfully validated, the FIRS issues an Invoice Reference Number (IRN), a Cryptographic Stamp (CSID) and QR code. Once the invoice is cleared the supplier can send the invoice with the validation elements to the buyer. The buyer will also be able to download these from the FIRS or via their APP (Access Point Provider).

Want to learn more about e-Invoicing compliance?

Download our Global e-invoicing and Tax Compliance fact sheet here for more information.

Key Deadlines

• Active: Large taxpayers (annual revenue over 5 billion Naira).
• 1st July 2026: Medium taxpayers (annual revenue 1-5 billion Naira).
• 1st July 2027: Emerging taxpayers (annual revenue below 1 billion Naira).

Standards & Platforms  

Platform

Electronic invoice data is reported to the Federal Inland Revenue Service (FIRS) either directly or through an Access Point Provider (APP).

What formats are required in Nigeria?

E-invoices must be transmitted to FIRS in JSON or XML format in accordance with the Peppol BIS 3.0 standards and must include a digital signature.

Archiving in Nigeria

What are the archiving requirements in Nigeria?

The requirement is to retain the original XML where applicable and a human-readable (PDF) version. Daily accounting records must be stored for at least six years. Digital signatures must be verifiable over the retention period.

Legal invoice:

• For suppliers: A legal invoice is an invoice created and transmitted in XML format, signed digitally, and registered and validated in the FIRS platform.
• For buyers: A legal invoice is a digitally signed XML invoice that includes a FIRS IRN, CSID & QR code.

Want to know more about Basware’s archiving services?

Download our Basware Vault fact sheet here to learn more about our flexible and scalable solution.

Key Actions  

Ensure compliance: Register through the FIRS website and obtain approval before issuing e-invoices.

Archive properly: Store e-invoices electronically but also retain human-readable copies.

Nigeria e-invoicing and archiving requirements at a glance:

Supplier requirement: Nigerian suppliers must register with the Federal Revenue Inland Service (FIRS) and submit a digitally signed JSON or XML invoices aligning with PEPPOL BIS 3.0 standard to the FIRS platform. Once the invoice is validated by FIRS, the supplier must send the validated invoice including the Invoice Registration Number (IRN), Cryptographic Stamp (CSID) & QR code to the buyer via any agreed delivery channel.

Buyer requirement: Nigerian buyers must be able to receive e-invoices in accordance with FIRS regulations.

Archiving requirement: E-invoices must be stored electronically, including the human-readable version, for at least six years by both the supplier and buyer.