E-Invoicing in Nigeria: NRS Rollout Dates by Business Size (2026)

The NRS e-invoicing timeline

The timeline below is the NRS schedule as reported by KPMG in February 2026. Dates can move, so check the NRS e-invoicing portal before you plan around them.

Before go-live, each group goes through stakeholder engagement and a pilot. For medium taxpayers those ran from January to June 2026. For emerging taxpayers they run from January to June 2027.

What go-live means in practice

Your invoices are reported to the NRS system electronically, rather than only printed or emailed to the customer. In practice that means three things:

• Your invoices must come from a system. Invoices typed in a spreadsheet or a word document are hard to report. An accounting or ERP system that holds customers, items and tax rates is the starting point.
• That system must connect to the NRS. Most businesses do this through an accredited e-invoicing provider, which passes invoice data to the NRS and returns the confirmation.
• Your data must be clean. Customer tax IDs, item descriptions and VAT treatment need to be right, because errors are now visible outside the business.

How to prepare, in order

1. Confirm your turnover band and go-live date with your tax adviser and on the NRS portal.
2. List every place invoices are raised today: branches, sales staff, online store, ERP.
3. Move invoicing into one system if it is spread across spreadsheets and documents.
4. Clean customer records, especially tax IDs, and check VAT settings on every item.
5. Choose how you will connect to the NRS, and test with real invoices before your go-live date.

If you are in the under-₦1 billion group, you have until July 2027. That is enough time to move off spreadsheets calmly, and test with real invoices, instead of rushing in the final quarter.

Can ERPNext send invoices to NRS?

Yes, through an accredited provider. ERPNext, like any accounting or ERP system, does not connect to the NRS by itself. The NRS e-invoicing platform, the Merchant Buyer Solution (MBS), is reached through accredited system integrators, which connect your software, and access point providers, which pass invoices to the NRS. The tax authority named the first 16 accredited providers in August 2025, said it would not recommend any one of them, and said businesses can switch provider.

In practice, an ERPNext invoice goes through four steps:

1. You submit the sales invoice in ERPNext as usual.
2. A connector sends the invoice data to your accredited provider. This is either a ready-made app (one free connector is listed on the Frappe Cloud marketplace, built by an accredited provider) or an integration built for the provider you choose.
3. The provider passes it to the NRS for validation. Business-to-business and business-to-government invoices are validated before they are issued. Retail sales are reported after the fact.
4. The validated invoice comes back with a unique Invoice Reference Number (IRN), and with some providers a verification QR code, which are saved on the invoice in ERPNext.

What has to be set up first:

• Your company’s Tax Identification Number (TIN) in the ERP, and an active account on the NRS e-invoicing portal.
• The connection details your provider and the NRS portal issue to your business.
• Customer tax IDs, clear item descriptions and the right VAT treatment on every item.
• A way for your finance team to see rejected invoices, correct them and resend.

What we do: on an ERPNext project, we set up the invoice fields, tax codes and customer tax IDs, connect ERPNext to the accredited provider you choose, run test submissions and write down what to do when one fails. We are not an access point provider ourselves, and your tax adviser stays responsible for tax advice. See the e-invoicing add-on.

And Zoho Books?

The Nigeria edition of Zoho Books, launched in September 2026, has NRS e-invoicing built in. It sends invoices, credit notes and debit notes to the NRS portal through Remita, an accredited access point provider, and it is included from the Standard plan. Setup needs your TIN in the VAT settings and the Business ID and Service ID from your NRS portal account. Once an invoice is validated it is locked, and you correct it with a credit note. For other accounting software, check with the provider. If you are choosing between the two, read Zoho vs ERPNext in Nigeria.

Sources

• KPMG, “Nigeria: Phased rollout of e-invoicing and electronic fiscal system”, February 2026: kpmg.com
• New Telegraph, “FIRS unveils companies accredited to support e-invoicing adoption”, 15 August 2025: newtelegraphng.com
• Zoho Books guide, “Everything you need to know about e-invoicing in Nigeria”, 11 August 2026 (MBS, accredited providers, IRN, pre-clearance): zoho.com
• Zoho Books help, e-invoicing in Nigeria through Remita (checked 14 October 2026): zoho.com/en-ng
• Frappe Cloud marketplace, NRS e-invoicing connector for ERPNext (checked 14 October 2026): cloud.frappe.io
• Nigeria Revenue Service e-invoicing portal: einvoice.nrs.gov.ng

This guide is general information as of October 2026, not tax advice.

Related: E-invoicing add-on · ERP Solution · Free Digital Asset Audit