Nigeria
NGThe Nigeria Revenue Service runs the Merchant-Buyer Solution, a national e-invoicing and fiscalisation platform. It stamps UBL-based invoices with a reference number and lets Access Point Providers exchange them.
Guide reviewed .
Invoicing and electronic documents
NRS Merchant-Buyer Solution (MBS)
The national e-invoicing system. Businesses register (enablement), then submit invoices through the MBS portal, by API through a System Integrator, or through an Access Point Provider. NRS validates and signs each invoice and returns an Invoice Reference Number (IRN), a Cryptographic Stamp Identifier (CSID) and a QR code.
UBL 2.1 invoice schema that NRS says follows Peppol BIS Billing 3.0; XML and JSON accepted · Official source: NRS · Merchant-Buyer Solution e-invoicing portal and API documentation (read from the portal's published application)
Access Point Providers (APPs)
NRS-approved providers sign, confirm and exchange e-invoices for suppliers and buyers. NRS describes the APP-to-APP exchange as following the Peppol four-corner model. Taxpayers that integrate directly can report transactions for fiscalisation without an APP.
NRS API with signed UBL payloads · Official source: NRS · Merchant-Buyer Solution e-invoicing portal and API documentation (read from the portal's published application)
Peppol
The Nigeria Revenue Service is listed as Nigeria's Peppol Authority. The MBS schema and exchange model are aligned with Peppol, but the sources reviewed don't say when Peppol network delivery becomes part of the national process.
Peppol BIS Billing 3.0 · Official source: OpenPeppol · Peppol Authorities
MBS combines invoice validation and fiscalisation with exchange through providers. A Peppol-style provider connection does not replace the NRS validation step; see the MBS portal.
The first phase covered large taxpayers with turnover of at least NGN 5 billion, with onboarding extended to 1 November 2025 in the FIRS statement reproduced by Premium Times. Confirm the current NRS phase and identifier rules for the business before integration. This historical first-phase deadline is not a universal date for smaller taxpayers.
Legal guide
Large taxpayers · MBS rollout
NGN 5 billion annual turnover or moreThe FIRS statement reproduced by Premium Times identifies large taxpayers as the first population: MBS went live on 1 August 2025, with onboarding and integration extended to 1 November 2025. Later phases require a separate current NRS schedule.
Official source: FIRS · large-taxpayer rollout statement, reproduced as a press release by Premium Times (10 August 2025)B2G and B2C · transaction types
Covered by the platformThe MBS supports business, government and consumer transaction classifications. Identification rules evolve with the NRS schema; use the current platform documentation when implementing buyer validation.
Official source: NRS · Merchant-Buyer Solution e-invoicing portal and API documentation (read from the portal's published application)Penalties
In forcePwC reports a penalty for not complying with the fiscalisation requirement of NGN 200,000 plus 100% of the tax due plus interest at the Central Bank of Nigeria monetary policy rate.
Official source: PwC Worldwide Tax Summaries (secondary) · Nigeria, corporate tax administrationE-reporting
Real-time or scheduledThe tax law lets NRS deploy an Electronic Fiscal System for recording and reporting taxable supplies, with real-time or scheduled returns once NRS deploys the technology. VAT is 7.5%.
Official source: PwC Worldwide Tax Summaries (secondary) · Nigeria, corporate other taxes
Timeline
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MBS goes live for the first rollout phase
FIRS states that the live service followed a pilot begun in November 2024; large taxpayers are the first population.
Official source: FIRS · large-taxpayer rollout statement, reproduced as a press release by Premium Times (10 August 2025) -
Extended large-taxpayer onboarding deadline
The FIRS statement sets this deadline for large taxpayers to finish onboarding and integration after operational difficulties with the original August deadline.
Official source: FIRS · large-taxpayer rollout statement, reproduced as a press release by Premium Times (10 August 2025)
Peppol in Nigeria
- Directory participants
- 2
- Document families
- 3
Peppol Authority: Nigeria Revenue Service (NRS).
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 |
Registration dates in the current Directory snapshot.