EInvoicing in Nigeria

Mandatory Electronic Invoicing in Nigeria

Learn how to get your company ready to exchange documents in accordance with Nigeria requirements with the support of Comarch

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Nigeria is on the Road to E‑invoicing

Nigeria has already enacted an e-invoicing law in preparation for implementing a comprehensive system: a hybrid of a Peppol Access Point approach combined with centralized clearance for B2B transactions, and a post-audit model with data reporting for B2C transactions. The required invoice format will be Peppol Billing BIS.

Nigeria is implementing a pre-validation model for its new electronic invoicing system, which requires each B2B invoice to be approved through the Federal Inland Revenue Service (FIRS) tax portal before it is issued to the buyer. This approach, known as clearance with continuous controls, aligns with the broader Continuous Transaction Controls (CTC) framework.

Under this system, the Merchant Buyer Solution (MBS) platform will generate a standardized electronic tax document in the UBL format, ensuring all invoices adhere to a uniform structure. Additionally, each invoice, whether in print or PDF format, will include a QR code to facilitate swift verification.

E-Invoicing Implementation timeline

Implementation timeline

  • November 1, 2025 – Start of the pilot phase for mandatory e-invoicing for large taxpayers (companies with annual turnover above NGN 5 billion)
  • January 2026 – Full mandatory implementation of e-invoicing for all remaining VAT-registered companies, including medium and small enterprises

E-invoicing process description

E-invoicing process description

  • B2B Process: To become a legally recognized invoice, the document has to obtain clearance and a digital stamp from the tax authority, FIRS. The cleared invoice is then received by the buyer’s access point for further delivery to the buyer. Both the sending and retrieval of invoices are handled by Access Point Providers (APPs).
  • B2C Process: The supplier issues the invoice and sends it to the buyer. The document must contain a QR code with information allowing for later verification of its authenticity and reporting status. The invoice has to be reported by the supplier to FIRS through an authorized Access Point Provider.

Who is obliged to use e-invoicing

What Is the Required Format of an E-Invoice

The required e-invoice format in Nigeria is Peppol Billing BIS.

Archiving requirements for e‑Invoicing in Nigeria

The required storage period is 6 years.

Acts / Government Sites

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How Can We Help

Comarch is currently seeking a partner to fulfill country requirements in the Nigerian market.

Why is Comarch the best choice?

We have 20+ years of experience in carrying out various EDI, e-invoicing, and other document exchange projects around the world. In those years, we have successfully connected more than 130,000 entities from over 60 countries.

  • 1. Legal compliance

    Full compliance with the latest data exchange regulations and modern data transfer standards

  • 2. Digitization

    Applying new technologies and IT solutions in order to streamline workflows and automate activities and procedures

  • 3. Individual approach

    Tailor-made solutions based on processes specific to each company – own road map and a suitable pace of changes

  • 4.Security

    Highest level of security for all sensitive and important company data

    Read more about Comarch e-invoicing

    Legal regulation changes in Nigeria

    Do you want to know more?

    If your company is based or has branches in the Nigeria and you need to prepare your billing and tax systems to comply with the new requirements. Click on the button below to get in touch with one of our experts.

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