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Nigeria has introduced e-invoicing as part of its efforts to strengthen tax compliance and improve financial efficiency. The government has mandated digital invoicing for certain industries, with plans to expand requirements to all VAT-registered businesses.
The country’s e-invoicing system ensures real-time tax reporting, reduces fraudulent transactions, and automates invoicing processes. Companies that transition benefit from faster processing and improved regulatory compliance.
Regulatory authority
The Federal Inland Revenue Service (FIRS) oversees Nigeria’s e-invoicing regulations.
E-invoicing requirements
E-invoicing is mandatory for businesses in select industries, including finance and cross-border trade, with plans to extend requirements to more sectors.
Accepted invoice formats
Invoices must be issued in XML format, aligned with Nigeria’s digital tax reporting framework.
Transmission channels
Invoices must be submitted through the FIRS electronic invoicing platform before being issued to recipients.
Digital signatures
Digital signatures are required to authenticate invoices and prevent fraud.
Archiving requirements
Invoices must be stored for at least five years under Nigerian tax laws.
How B2B e-invoicing works in Nigeria
Businesses generate invoices digitally, validate them through the FIRS system, and then issue them to customers.
How B2G e-invoicing works in Nigeria
Government suppliers must submit invoices through the FIRS platform to ensure compliance with procurement regulations.
Ready to get started?
Schedule a consultation to explore the benefits of e-invoicing.
