®Nigeria e-invoicing integration (FIRS / NRS)
Nigeria's tax authority has launched a national e-invoicing platform, the Merchant Buyer Solution, starting with large taxpayers and expanding down by turnover. We connect your ERP, POS, or billing software to the platform so your invoices are validated and reported as the rollout reaches your tier.
Prefer to write? Email sales@nowgray.com with the software you run today and your timeline.
The rollout began with large taxpayers (turnover of ₦5 billion or more). Medium taxpayers (₦1 billion to ₦5 billion) follow, and smaller taxpayers are scheduled for later. Deadlines have moved, so confirm your tier with the NRS.
- Merchant Buyer Solution (MBS)
- Electronic Fiscal System (EFS)
- Invoice validation & reporting
- Onboarding by taxpayer tier
What is National e-invoicing (Merchant Buyer Solution) in Nigeria?
Nigeria's tax authority (now the Nigeria Revenue Service, which has taken over from the FIRS) has rolled out a national e-invoicing platform. The flagship is the Merchant Buyer Solution (MBS), part of the Electronic Fiscal System (EFS), through which invoices are validated and reported to the authority.
The rollout is phased by turnover. It began with large taxpayers (turnover of ₦5 billion or more), who were directed to onboard, with compliance monitoring already under way. Medium-sized taxpayers (₦1 billion to ₦5 billion) are the next wave, and smaller taxpayers are scheduled for later. Non-resident companies with taxable supplies in Nigeria have also been brought into scope.
Dates have shifted during the rollout, so the practical step is to confirm your tier with the NRS and get your software connected before enforcement reaches you.
A complete Nigeria integration.
Whether you run an off-the-shelf ERP, a cloud accounting app, or a POS you built in-house, we make it comply with National e-invoicing (Merchant Buyer Solution), end to end.
MBS / EFS onboarding
We register and connect your system to the Merchant Buyer Solution and the Electronic Fiscal System.
Invoice validation
Invoices are submitted for validation and the authority's response is tracked back into your system.
Reporting
Transaction data is reported to the NRS in the required format and cadence.
ERP / POS integration
We wire the platform into your existing ERP, POS, or billing software.
Tier-based rollout support
We scope your onboarding to your turnover tier and the wave you fall into.
Error handling
Rejected submissions are caught, corrected, and retried so nothing fails silently.
The Nigeria compliance timeline.
Starting before enforcement means a calm cutover. Waiting means doing it under pressure.
Large taxpayers onboard
The rollout began with large taxpayers (₦5 billion or more), who were directed to onboard.
Medium taxpayers
Medium-sized taxpayers (₦1 billion to ₦5 billion) brought into scope.
Smaller taxpayers
Smaller taxpayers scheduled for a later wave. Dates have moved, so confirm your tier with the NRS.
Who the National e-invoicing (Merchant Buyer Solution) rules affect.
Large taxpayers (₦5bn+)
The first wave, directed to onboard to the MBS, with compliance monitoring already under way.
Medium taxpayers (₦1bn to ₦5bn)
The next wave brought into the national e-invoicing system.
Non-resident suppliers
Non-resident companies with taxable supplies in Nigeria, also brought into scope.
Dates and thresholds change, and scope depends on your exact situation. Treat this page as a starting point, confirm the detail with the Nigeria Revenue Service (NRS, formerly FIRS), and tell us what you run today, we will tell you plainly what an integration would involve.
Built into the software you already run.
We connect your ERP, POS, or billing software to Nigeria's Merchant Buyer Solution and Electronic Fiscal System, handling onboarding, validation, and reporting for your turnover tier. If your system cannot connect, we build or adapt one that can.
Because the deadlines have moved during the rollout, we scope the work to where you actually sit in the waves rather than to a date that may shift again.
Nigeria e-invoicing questions.
Who has to use Nigeria's e-invoicing system?
The rollout started with large taxpayers (turnover of ₦5 billion or more), with medium taxpayers (₦1 billion to ₦5 billion) next and smaller taxpayers later. Non-resident suppliers are also in scope. Confirm your tier and deadline with the NRS.
What is the Merchant Buyer Solution?
The MBS is Nigeria's flagship national e-invoicing platform, part of the Electronic Fiscal System, through which invoices are validated and reported to the tax authority. We connect your software to it.
Have the deadlines changed?
Yes. Dates have moved during the rollout. We scope your onboarding to the wave your turnover puts you in rather than to a single fixed date. Confirm the current position with the NRS.
Can you integrate this with my ERP?
Yes. We connect your existing ERP, POS, or billing software to the MBS and EFS, and we also build compliant systems.
How do I get started?
Email sales@nowgray.com with your software and turnover tier. We will scope the onboarding and integration.
Start your Nigeria e-invoicing integration.
Tell us what software you run and your timeline. We will scope the integration and get you compliant with National e-invoicing (Merchant Buyer Solution) well before enforcement reaches you.
Enquiries: sales@nowgray.com · Source of truth: Nigeria Revenue Service (NRS, formerly FIRS)