Electronic invoicing guide
Nigeria
Digital reporting requirements
Clearance
Obligatory
Mandatory for imports and exports, upcoming system will extend to all B2B, B2C, and B2G transactions (phased implementation).
Authority
Federal Inland Revenue Service (FIRS), in coordination with NITDA for accreditation.
Platform
FIRSMBS Merchant Buyers’ Service Solution
Format
BIS Billing 3.0 UBL National Format, usually in XML or JSON format.
Storage time
6 years
Reporting and processes
To issue e-invoices, suppliers must first register on the FIRSMBS Portal using their Tax Identification Number (TIN), provide legal company details, and upload required documents. Upon approval, they receive a digital certificate granting access to the e-Invoicing Platform.
The steps include:
• Accessing and registering on the FIRSMBS Portal
• Providing the company’s Tax Identification Number (TIN)
• Completing various legal company details
• Uploading official company documents
Once the registration and authentication are successfully completed, suppliers can access the e-Invoicing Platform and issue e-invoices in the required BIS Billing 3.0 UBL format, as specified by the Federal Inland Revenue Service (FIRS). For B2B and B2G, invoices must be pre-cleared by FIRS.
Once validated, they receive an Invoice Reference Number (IRN) and Cryptographic Stamp Identifier (CSID), ensuring
authenticity. These invoices are then exchanged via Access Point Providers (APPs). B2C invoices are issued directly to buyers and must be reported to FIRS within 24 hours via APPs. They include a QR code for buyer validation. All APPs and integrators must be accredited by NITDA, following strict pre- and post-accreditation criteria.
Upcoming legislative changes
Pilot Phase Launch:
The Federal Inland Revenue Service (FIRS) has officially launched the Merchant Buyers’ Solution (MBS) Portal, marking a key step toward nationwide e-invoicing. The pilot phase is scheduled to begin in July 2025, initially targeting large taxpayers with annual turnovers of ₦5 billion or more.
Scope of Transactions:
The e-invoicing system will apply to Business-to-Business (B2B), Business-to Consumer (B2C), and Business-to-Government (B2G) transactions, aligning with Nigeria’s broader tax digitalization goals.
Technical Standards:
Invoices must comply with the BIS Billing 3.0 UBL standard and be issued in XML or JSON format, as defined in the official e-invoice schema published by FIRS.
Stakeholder Engagement:
FIRS is actively engaging with industry stakeholders to gather feedback, ensure readiness, and address practical concerns ahead of the full-scale rollout.
Mandatory Compliance:
Lessons learned during the pilot will inform the gradual extension of mandatory e-invoicing to medium and small taxable persons. While no exact timeline has been confirmed, the infrastructure is now in place to support a phased implementation.
Links of Interest and documents
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