E-invoicing in Nigeria

The FIRS Merchant-Buyer e-invoicing solution went live for large taxpayers in 2025 and is expanding.

MODEL · CTC (FIRS e-invoice)FORMAT · BIS-alignedAUTHORITY · FIRS

01At a glance

Mandate status

Rollout underway

Key date

Large taxpayers from 2025

Model

CTC (FIRS e-invoice)

Format

BIS-aligned

Authority

FIRS

Region

Africa

02Briefing

The FIRS Merchant-Buyer e-invoicing solution went live for large taxpayers in 2025 and is expanding.

The full Nigeria dossier — timeline, scope, technical model, penalties, pitfalls and leading practice — is in preparation. Want it prioritised, or spotted a development? Tell us.

Last verified: 2026-07 · report a change: hello@e-invoicing.org

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