By Ayomide Otitoju
The Federal Inland Revenue Service (FIRS) has launched a nationwide electronic invoicing (e-invoicing) platform aimed at streamlining tax compliance and curbing evasion.
According to Dare Adekanmbi, Special Adviser on Media to FIRS Chairman Zacch Adedeji, the Merchant-Buyer Model system went live on August 1 after a pilot phase that began in November 2024. Large taxpayers—companies with annual turnovers of ₦5 billion or more—are the first to be onboarded.
Within two weeks, about 1,000 companies, representing 20% of eligible firms, had begun integrating with the platform. The onboarding deadline has been extended by three months to November 1, 2025, to encourage voluntary compliance.
MTN Nigeria became the first taxpayer to transmit live e-invoices to FIRS, with Huawei Nigeria and IHS Nigeria set to follow. The platform, developed in collaboration with NITDA, uses accredited service providers as integrators and access points for taxpayers.
FIRS described the system as an electronic fiscal solution providing real-time visibility of commercial transactions, ensuring invoice authenticity, and supporting the Nigeria Revenue Services Reform Act. The phased rollout will eventually include medium and small taxpayers.
