In a statement signed by the Executive Chairman of the NRS, Dr. Zacch Adedeji, the Service reminded large taxpayers of its February 17, 2026 public notice, which outlined the implementation timetable and compulsory adoption of the National E-Invoicing and Electronic Fiscal System, also known as the Merchant Buyer Solution (MBS).
The tax authority said it had now moved into the compliance monitoring phase to assess the level of adherence to the e-invoicing mandate across the country’s large taxpayer segment.
“The Service hereby notifies all affected taxpayers that it has commenced compliance monitoring activities to assess the level of adherence to the E-Invoicing mandate across the large taxpayer segment,” the statement said.
NRS directed all affected companies that have not commenced or completed the implementation process to ensure full compliance on or before July 31, 2026.
According to the Service, compliance entails completing onboarding on the NRS Merchant Buyer Solution platform, successfully integrating taxpayer systems through approved Access Point Providers or Systems Integrators, completing all validation and testing requirements, and actively transmitting invoices to the NRS E-Invoicing platform in line with approved standards and guidelines.
The agency also instructed businesses to ensure they receive only compliant electronic invoices carrying a valid Invoice Reference Number (IRN) from their suppliers.
Warning of consequences for defaulters, the NRS said, “Affected taxpayers are therefore advised to urgently conclude all outstanding onboarding and integration activities and commence invoice transmission before the compliance deadline, failing which regulatory and enforcement actions will be triggered in accordance with the provisions of the relevant tax laws and regulations.”
The Service reaffirmed its commitment to supporting taxpayers throughout the implementation process, urging businesses requiring technical assistance to engage with its support channels as the deadline approaches.
The nationwide e-invoicing initiative is expected to improve tax compliance, enhance transparency in commercial transactions and strengthen revenue administration through real-time electronic invoice reporting.
