Nigeria's Federal Inland Revenue Service (FIRS) announced on August 11, 2025, an extension of the e-invoicing compliance deadline for large taxpayers from August 1, 2025, to November 1, 2025.
The extension applies to businesses with annual turnover of ₦5 billion and above, which must comply with the National E-Invoicing & Electronic Fiscal System (EFS). FIRS stated the postponement aims to address operational challenges faced by taxpayers and promote voluntary compliance.
The e-invoicing system represents part of Nigeria's broader digital tax administration modernization efforts, requiring large taxpayers to integrate their invoicing processes with the centralized electronic fiscal system for enhanced tax monitoring and compliance.
