NRS E-Invoicing Integration in Nigeria: The Complete Guide for Businesses (2026 Edition)

What the law actually says, what the Nigeria Revenue Service actually requires, and why onboarding has surged while full compliance still lags, eleven months after go-live.

On 19 July 2026, the Nigeria Revenue Service gave large taxpayers twelve days.

The Service announced that every company with annual gross turnover of ₦5 billion or more must have wholly adopted the national e-invoicing and electronic fiscal system by 31 July 2026, and that it had already commenced compliance monitoring across the large taxpayer segment. Defaulters, it said, "may be subjected to appropriate regulatory and enforcement actions in accordance with the provisions of the relevant tax laws and regulations."

That would be unremarkable, except for one number.

In August 2025, two weeks after the system went live, the FIRS e-invoicing project manager Mohammed Bawa told a stakeholder workshop: "Between the 1st of August to date, we have over 1,000 large taxpayers that have onboarded and commenced their integration, and we still have over 4,000 to do the onboarding."

In July 2026, the NRS said that more than 1,000 companies had complied as of the first quarter of 2026.

Those two figures measure slightly different things, so read them with care. And the picture has since moved: by mid-2026 the NRS says the majority of large taxpayers have onboarded, with many transmitting invoice data through the platform. But onboarding is not compliance. The last compliance figure the Service published, more than 1,000 companies as of the first quarter of 2026, has not been visibly updated even as onboarding climbed, and the Service has now set a 31 July 2026 deadline and begun monitoring. The gap between onboarded and fully compliant is the real story, and it is where most of the segment still sits.

This guide sets out what the mandate actually is. Not what the bill said, not what the early commentary said, but what the gazetted Acts and the published regulatory instruments say as at July 2026.

First, the names

The vocabulary is genuinely confusing, and a lot of published material still uses superseded terms.

NRS is the Nigeria Revenue Service, the successor body to the Federal Inland Revenue Service. Most vendor commentary written before 2026 still says FIRS. The e-invoicing portal at einvoice.firs.gov.ng now redirects to einvoice.nrs.gov.ng.

EFS is the Electronic Fiscal System. This is the statutory term, the one that appears in the legislation.

MBS is the Merchant Buyer Solution, the platform that implements the EFS. This is the name you will see in NRS notices and on the government portal. Be aware that at least one major advisory firm's published material expands MBS as "Monitoring, Billing and Settlement." That is not the platform's name.

SI and APP are System Integrator and Access Point Provider, the two accredited service provider roles. They are different things, and the difference has real consequences. More on that below.

IRN is the Invoice Reference Number, the identifier NRS returns when it validates an invoice. Without a valid IRN, an invoice is not a legally recognised invoice.

The law that actually obliges you

Two provisions do the work. Both were gazetted on 26 June 2025 in Official Gazette No. 117, Volume 112, and both commenced on 1 January 2026.

Nigeria Tax Administration Act 2025, section 23 ("Value added tax fiscalisation system"):

"Where the Service deploys an Electronic Fiscal System (EFS), any person making a taxable supply shall use the EFS for recording and reporting all supplies."

The section goes on to make taxable persons responsible for maintaining accurate records of all transactions passing through the EFS, and empowers the Service to specify the fiscalisation system and a transition arrangement for its implementation.

Nigeria Tax Act 2025, section 157 ("Fiscalisation of supplies for VAT"):

"A taxable person making a taxable supply shall implement the fiscalisation system deployed by the Service in accordance with Nigeria Tax Administration Act."

Subsection 2 defines the system broadly enough to cover almost any architecture: "electronic devices, software solutions or a communication system involving a secured network, or any such combination of the components for electronic invoicing and data transfer as the Service may prescribe or deploy."

Two practical notes. First, if you are reading an advisory alert that cites "section 99" or "section 156," it was written against the bills. On enactment, bill section 99 became Act section 104, and bill section 156 became Act section 157. The substance survived; the numbering did not. Second, some copies of the "Nigeria Tax Administration Act 2025" circulating on Nigerian sites are actually the Nigeria Tax Act 2025 mislabelled. They are two separate statutes, Act No. 5 and Act No. 7 respectively.

Below the primary legislation sits the instrument that most businesses have never read and that most vendors do not cite: the National Regulatory Guideline for Electronic Invoicing in Nigeria 2025, issued by NITDA as a co-regulatory instrument in collaboration with the Revenue Service, commencing 1 September 2025. This is the document that actually governs how integration works. We will come back to it.

Who is in scope, and when

The NRS public notice of 17 February 2026, signed by Executive Chairman Dr Zacch Adedeji, set out a five-stage rollout across three taxpayer bands.

Each band passes through stakeholder engagement, pilot rollout, go-live, post go-live review, and only then compliance enforcement.

For large taxpayers, all of that is behind us. The system went live on 1 August 2025, was extended to 1 November 2025 in recognition of operational difficulty during onboarding, passed through post go-live review in the first quarter of 2026, and entered its enforcement window in the second quarter. The 31 July 2026 deadline is, in effect, a final call.

Medium taxpayers went live on 1 July 2026. If your turnover sits between ₦1 billion and ₦5 billion, you are in the system now, with an enforcement window opening in January 2027.

The part most guides miss

Scope is not only about your own turnover.

Read the NRS definition of compliance carefully. The Service says compliance requires, among other things, "ensuring only compliant e-invoices bearing a valid IRN are received from suppliers."

That is a buyer-side obligation, and it propagates down the supply chain. A large taxpayer that is required to receive only cleared invoices cannot accept an uncleared one from you. Your own phase date becomes irrelevant if your biggest customer's phase date has already passed. In practice, a ₦600 million supplier to a ₦40 billion manufacturer is being pulled into the system in 2026, not 2027, by commercial pressure rather than by regulation.

If you are planning your timeline off your own turnover band alone, you are planning off the wrong number. Plan off your customers' bands.

The small business question, answered honestly

You will read in several places that businesses below the VAT registration threshold are outside e-invoicing entirely. That claim is an inference, not a quotation, and the inference is weaker than it looks.

Start with the threshold itself, because it is widely misreported. Both Acts define a small business or small company in their interpretation sections as one earning gross turnover of ₦100,000,000 or less per annum with total fixed assets not exceeding ₦250,000,000, with the NTAA adding that any business providing professional services shall not be classified as a small business. The figures ₦25 million and ₦50 million both appear in circulation. Neither is the current statutory threshold. ₦25 million was the pre-reform position.

Now the exemption. NTAA section 22(8) provides that a taxable person granted the small business exemption "is exempt from the provisions of sections 100 and 102 of this Act and section 151 of the Nigeria Tax Act." That is a closed list: failure to register, failure to keep books, and one NTA provision.

Sections 23, 103 and 104, the fiscalisation obligation and its two penalties, are not in that list. Neither is NTA section 157. Meanwhile section 23 on its face applies to "any person making a taxable supply."

There is a genuine argument the other way. If a small business is exempt from VAT registration and from charging VAT, it may not be a taxable person making a taxable supply for section 23 purposes at all. That argument is respectable. But it is an argument, and anyone telling you flatly that small companies are exempt from e-invoicing is reasoning from silence, not reading text.

What NRS has actually done is defer, not exempt. Emerging taxpayers below ₦1 billion have a 2027 go-live and a 2028 enforcement window, with the Service publicly targeting full adoption by the end of 2028. A deferral is not a carve-out. The MBS enablement form itself offers exactly three taxpayer bands, the smallest being "Small Scale Taxpayer (Below 1 Billion Naira)", with no exempt option.

Three scope questions that get answered wrongly

Zero-rated supplies are in scope. This trips people up constantly. Exports, basic food items, medical and pharmaceutical products and education are zero-rated under Nigeria Tax Act section 186, not exempt under section 185. A zero-rated supply is still a taxable supply, so the fiscalisation obligation applies squarely. NRS's own worked examples make the point: a school issuing a zero-rated tuition invoice and a pharmacy splitting a basket into standard-rated and zero-rated medical goods both issue e-invoices.

Genuinely exempt supplies do not escape the system either. They are declared inside the e-invoice using an exemption tax category, and the platform publishes an exemptions endpoint returning an HS tariff code register. Exempt means coded, not omitted.

Note also that NRS's public resources page says only that "certain entities may be exempt from implementing e-Invoice based on specific criteria defined by NRS." Those criteria have not been published. If someone tells you their sector is exempt, ask which instrument says so.

Non-residents are in scope in principle, with no working mechanism yet. Nigeria Tax Act section 150(1) requires a non-resident making taxable supplies to Nigeria to register and charge VAT, and the NITDA guideline repeats the obligation. Nothing in the fiscalisation sections carves non-residents out. FIRS said at a July 2025 sensitisation session that non-residents fall under the mandate but that their effective compliance date remained unannounced, and as at July 2026 that is still where things stand. NRS's own changelog confirms it: "A new cross-border schema is being prepared. NRS will formally communicate timelines and implementation guidance when ready." Peppol enablement for cross-border exchange remains optional on the onboarding form. You will see a few sources state that non-residents are "currently excluded" and others give a 1 January 2026 start date. Neither is supported by anything official we could find.

The CBN import and export e-invoicing regime is a different system. This is the most common conflation in published material. The Central Bank's 2022 e-Valuator and e-Invoice circular, with its US$10,000 price variance threshold and its list of exempt entities including diplomatic missions and UN organisations, operates through the CBN trade monitoring system and Form M. It has nothing to do with NRS, MBS or the Electronic Fiscal System. Several vendor pages describe the CBN regime while labelling it "Nigeria's e-invoicing mandate," and the CBN exemption list has been quoted in at least one widely-shared 2026 briefing as though it applied to MBS. It does not. If you see a ₦25 million or 25-employee exemption alongside diplomatic missions, you are reading about Form M.

How the system works

Nigeria operates a clearance model for business-to-business and business-to-government transactions, and a reporting model for business-to-consumer.

Under clearance, an invoice is not simply sent to your customer. It is submitted to NRS first, validated in real time, and returned with an Invoice Reference Number and a cryptographic stamp. Only then is it a valid invoice. The IRN follows the pattern InvoiceNumber-ServiceID-YYYYMMDD, so a live one looks like INVIP0003-7A0819F4-20251101.

Under reporting, B2C transactions are transmitted to NRS after the fact rather than cleared in advance, within 24 hours. NRS illustrates this with a retailer running 200 stores and 1,200 cash registers: each register issues a simplified tax invoice carrying a QR code, receipts flow to the company's central system, and "the company must report all issued invoices within 24 hours." Taxpayers can elect real-time or near real-time submission. Separately, e-invoices can be rejected or cancelled within 72 hours, with corrections resubmitted.

The invoice schema carries a field identifying each document as B2C, B2B, B2G or G2B, and since February 2026 the tax category list has included withholding tax and stamp duty alongside standard-rated, zero-rated and exempt.

The document standard is UBL, the Universal Business Language, in XML. Nigeria was designated a Peppol Authority in September 2025, the first in Africa, and maintains its own Peppol specifications including a Nigerian participant identifier scheme and a national service metadata publisher.

Here it is worth being precise, because a lot of commentary is not. You will see Nigeria's architecture described as a "Peppol four-corner model." That description is misleading. In a classic four-corner Peppol network, a sender's access point transmits to a receiver's access point and no tax authority sits in the path. In Nigeria, NRS sits in the middle: the invoice goes to the Service, is cleared, and only then continues to the buyer. Nigeria has adopted Peppol standards, Peppol governance and Peppol identifiers, and layered a continuous transaction control regime on top. Calling it plain four-corner Peppol will lead your architects to design the wrong thing.

What the NITDA guideline requires of your integration

This is where the real engineering constraints live, and it is the least-quoted document in the entire ecosystem.

The guideline defines the System Integrator's core duty as integrating "the business's internal systems, such as Enterprise Resource Planning (ERP) systems," by "mapping the relevant business processes and data fields to the e-invoice system schema" in accordance with UBL. It then imposes a set of specific technical obligations:

Authentication and signing. OAuth 2.0 for authentication. A cryptographic stamp identifier and digital signature, potentially using ECDSA. XAdES for XML documents and PAdES for PDF/A-3. Keys generated in line with FIPS 186, with private keys held in a hardware security module. Certificate lifecycle managed through certificate signing requests, one-time passwords per device, and revocation monitoring via CRL or OCSP.

Offline and failure handling. This is an explicit obligation, not an optional resilience feature: "If the ERP system or eInvoicing platform experiences downtime, System Integrators must ensure that invoices can still be generated and stored until they can be submitted. This might involve creating offline storage systems or temporary solutions."

Data residency. "All electronic data, including users' records, access codes, logs, and invoice data, must be encrypted and stored or backed up on servers or data centres in Nigeria." If your proposed architecture stores invoice data exclusively offshore, it does not meet the guideline.

Master data. Users obtain a Tax Identification Number. The Access Point Provider issues a unique Business ID as the standard identifier. Multi-branch businesses create sub-users. Non-residents making taxable supplies must obtain a TIN and charge VAT.

Service levels. Access Point Providers must maintain 99.9% monthly uptime, process and transmit invoices within 24 hours, resolve complaints within 48 hours, and report platform performance to the authority quarterly.

None of that is exotic by international standards. All of it is specific, and all of it constrains what a workable integration looks like.

The two accredited roles, and why the distinction matters

NITDA accredits service providers. The Revenue Service licenses Access Point Providers and runs the platform. Two categories exist, and the guideline defines them separately.

System Integrators are "entities that provide software or hardware solutions compliant with e-invoicing regulations, capable of securely exchanging data via licensed Access Point Providers." An SI works on your side of the boundary. It connects your ERP, maps your data to the schema, handles signing, and manages failure states.

Access Point Providers are "gateways that connect business e-invoicing systems with the government-mandated e-invoicing infrastructure." An APP is the regulated conduit to NRS itself. The government's own material describes the APP as the first line of compliance enforcement.

Notice the phrase in the SI definition: "via licensed Access Point Providers." An SI cannot transmit to NRS on its own authority. It must route through an APP.

The barriers to entry differ sharply, and they explain the shape of the market. Under the NITDA guideline, a System Integrator needs a ₦1 million non-refundable application fee and ₦10 million in minimum paid-up share capital. An Access Point Provider needs the same fee and ₦100 million in paid-up capital, ten times as much. One caveat on that fee: the MBS onboarding portal states higher figures, ₦2 million for System Integrators and ₦5 million for Access Point Providers, and the two official sources have not been publicly reconciled. Nigerians must hold at least one third of the shares in either case. Full licences run two years.

As at 21 July 2026, the official register carries 61 approved providers: 60 hold System Integrator accreditation, 37 hold Access Point Provider accreditation, 36 hold both, 24 are System Integrators only, and exactly one is an APP only. Four more sit in a provisional tier.

The register is public, at mbs.gov.ng/service-providers-directory. Check it. Do not take a vendor's word for its status.

What "compliant" actually means

The single most expensive misunderstanding in this mandate is the belief that registering on the MBS portal is compliance. It is not, and NRS has now said so in terms.

Its July 2026 notice sets out five tests. You are compliant when you have:

1. Completed onboarding on the Merchant Buyer Solution
2. Successfully integrated your systems through approved Access Point Providers or System Integrators
3. Completed all mandatory validation and testing activities
4. Actively transmitted invoices in line with approved standards
5. Ensured that only compliant e-invoices bearing a valid IRN are received from your suppliers

Test four is the one that catches people. A company can be registered, integrated and tested, and still be non-compliant because it is not actually transmitting live invoices. Registration is an event. Compliance is a state.

Test five, as discussed, is the one that reaches beyond your own organisation.

Penalties, stated correctly

Here the published commentary has drifted from the statute, and the drift is worth correcting because the wrong version is now widespread.

NTAA 2025, section 103 ("Failure to grant access for the deployment of technology"):

"A person who refuses to grant access to the relevant tax authority to deploy technology after 30 days of receipt of the notice under this Act is liable to an administrative penalty of N1,000,000.00 for the first day of default and N10,000.00 for each subsequent day of default."

Note the structure. ₦1 million is a first-day penalty, not a daily one. At least one national newspaper has run the headline "N1m daily penalty," which is not what the section says.

NTAA 2025, section 104 ("Failure to use fiscalisation system"):

"A taxable person that fails to process a taxable supply through the fiscalisation system is liable to an administrative penalty of N200,000 plus 100% of the tax due and an interest at the prevailing Central Bank of Nigeria Monetary Policy rate per annum."

Read that last clause carefully. The gazetted Act says interest at the prevailing CBN Monetary Policy Rate. A great deal of published material, including material from firms that should know better, says "2% above" the MPR. That figure came from the bill and did not survive enactment. If you are modelling exposure, model the prevailing rate.

You may also encounter a claimed ₦50,000 per day penalty for late B2C reporting. We could not locate a statutory basis for it in either Act or in the NITDA guideline. The guideline's own enforcement clause says only that non-compliance "shall result in penalties, which include fines, remedial actions, disconnection of Service, or other appropriate measures to be provided in the licence issued by the E-Invoicing Authority." Treat the ₦50,000 figure as unverified until someone can point to the instrument that creates it.

The input VAT question, stated carefully

You will read almost everywhere that an invoice without a valid IRN cannot support an input VAT claim. That is the single most repeated assertion in Nigerian e-invoicing commentary, and it deserves a more precise treatment than it usually gets, because the statute does not say it.

Nigeria Tax Act 2025 section 155(4) sets out the conditions for deducting input tax. There are three: the input tax must have been incurred for the purpose of consumption, use or supply in the course of making taxable supplies; where it relates to both taxable and non-taxable supplies it must be apportioned; and it must be claimed within five years. There is no IRN condition. There is no valid-e-invoice condition. There is no cross-reference to the fiscalisation sections at all. Section 152, which prescribes what a VAT invoice must contain, lists the supplier's tax ID, a sequential number, the RC number, the date, the purchaser's name, the gross amount and the VAT and rate. The IRN, the QR code and the cryptographic stamp are not among them.

So the honest position is this. An IRN is not a statutory precondition for input VAT deduction. The exposure is systemic rather than statutory, and it is real anyway.

NRS describes the MBS as the platform through which VAT filing and withheld-VAT claims are made. From July 2026 it requires large taxpayers to receive only IRN-bearing invoices from suppliers. An unfiscalised purchase invoice is therefore expected to fail at the return and matching stage rather than by operation of a statutory disallowance. The practical outcome may look similar. The legal route to it is different, and if you are ever arguing this with an assessor, the difference matters.

The same discipline applies to the related claim about companies income tax deductibility. We could find no provision in the Nigeria Tax Act disallowing an expense deduction for want of a compliant e-invoice. Advisory commentary raising it uses hedged language such as "may not be able to claim." Treat it as a risk flagged by advisers, not as a rule you can cite.

What is not in doubt is the direction of travel, or the dependency it creates: your ability to recover VAT cleanly is increasingly tied to whether your suppliers are in the system. You cannot fix that alone.

One statutory gap worth knowing about

Section 23(4) of the Nigeria Tax Administration Act says: "The Service shall issue a regulation to give effect to the provisions of this section."

We could find no trace that this regulation has been made.

That matters more than it sounds. The EFS regulation is the instrument that would properly settle the questions this mandate keeps generating: which entities are exempt and on what criteria, when non-residents come into scope, how the transition arrangement contemplated by section 23(3) actually works. In its absence, the operative detail sits in a NITDA co-regulatory guideline, a series of public notices, and the platform's own documentation. That is workable, and businesses are working with it. But if you have ever wondered why authoritative answers to basic scope questions are so hard to find, this is a large part of the reason.

One honest note on enforcement

As of mid-July 2026, the NRS e-invoicing project lead Mohammed Bawa said publicly that "the timeline for the enforcement of compliance for large taxpayers has elapsed but we continue to partner with service providers and various stakeholders to actually collaborate and sensitise our taxpayers."

Read that plainly: the enforcement window opened in the second quarter of 2026 and the Service has so far chosen sensitisation over sanction. Three deadlines have now moved, from August 2025 to November 2025 to the current 31 July 2026.

We are not going to tell you that means the next one will move too. The statutory penalties are in force, monitoring has commenced, and the Service has said it will act. But you deserve an accurate picture of the enforcement posture rather than a manufactured emergency, and the accurate picture is that NRS has been patient and has now said its patience has a date on it.

What integration actually involves

Assume nothing about your ERP.

No major ERP vendor currently ships a Nigeria e-invoicing localisation. Nigeria appears in none of SAP's four published Document and Reporting Compliance country lists, all refreshed in mid-July 2026. It appears in neither the available nor the planned category of Microsoft's Dynamics 365 e-invoicing coverage documentation, updated 10 July 2026, where the only African country listed at all is Egypt. Oracle's ERP Cloud global catalog for February 2026 does not mention Nigeria, and its EMEA matrix covers only Egypt and South Africa for Africa. Zoho publishes Kenya and South Africa editions of Books but has no Nigeria edition. Odoo's Nigerian module covers a chart of accounts, VAT and withholding tax, with no electronic document exchange at all. Sage's e-invoicing commitments are Europe-first, and it refers other jurisdictions to technology partners.

SAP is unusually direct about what this means. Where no SAP-delivered local version exists, the country is handled as a customer local version, and SAP states that it "does not provide legal changes for customer local versions. Compliance with local laws and maintenance is the responsibility of the customer or their implementation partner."

That is not a criticism of those vendors. It is a planning fact. Nigeria e-invoicing arrives through an accredited Nigerian provider, not through an ERP upgrade.

A realistic integration has roughly six workstreams:

Master data remediation. TINs for your customers, valid state and local government codes, product and service classification codes. This is almost always the longest pole, and it is unglamorous. Companies that fail testing usually fail on data quality, not on connectivity.

Schema mapping. Your invoice fields to the UBL schema. Every document type you issue, not just the standard sales invoice. Credit notes, debit notes, proforma treatment, foreign currency, multi-line tax treatment.

Connectivity and credentials. Separate staging and production environments with distinct API keys. NRS requires an engineer to verify your integration before you go live.

Failure handling. What happens when clearance is slow, when the network drops, when a validation fails at 4pm on the last working day of the month. The guideline requires you to solve this, and the answer cannot be "we stop invoicing."

Buyer-side receipt. Validating IRNs on inbound supplier invoices. Most projects scope this late and it is half the obligation.

Process and people. Someone has to own exceptions daily. Clearance turns invoicing from a back-office batch process into a real-time one, and organisations that do not adjust their close process feel it in month one.

On timelines, be sceptical of anyone quoting a fixed number of days without seeing your systems. A single clean ERP with tidy master data is a genuinely short project. A group with four ERPs, three invoicing paths and a decade of customer records missing TINs is not.

Where this leaves you

If you are a large taxpayer not yet transmitting, you are eleven days from a stated deadline, in an enforcement window that opened three months ago, with monitoring already under way. There is no version of the next two weeks in which a full integration completes cleanly. What is achievable is starting, documenting that you have started, and being visibly in flight rather than absent.

If you are a medium taxpayer, you went live on 1 July 2026 with enforcement from January 2027. You have roughly two quarters, which is a real project window rather than a scramble. Use it. The large taxpayer cohort had the same window and most onboarded, but a large share reached the deadline short of full compliance.

If you are an emerging taxpayer, your regulatory date is 2027. Your commercial date is whenever your largest customer needs to receive only cleared invoices, which may be considerably sooner.

Whichever band you are in, the two questions worth asking this week are simpler than most of what is written about this mandate. Can we issue a cleared invoice with a valid IRN today? And can we tell, automatically, whether the invoices our suppliers send us carry one?

If the answer to either is no, that is the project.

Where we fit

Doftwerks West Africa Limited holds both System Integrator and Access Point Provider accreditation, approved on 30 April 2026 and listed on the official register at mbs.gov.ng/service-providers-directory. Of the 61 accredited providers, 36 hold both roles. Our API documentation is published openly rather than gated, and our integration with the MBS platform runs in the live production environment.

We have written this guide the way we would want it written for us: sourced to the gazetted Acts and the published regulatory instruments, with the contested points flagged as contested rather than smoothed over.

Contact us: [email protected] · +234 708 063 9999 · www.doftwerks.com

Sources and verification

Primary sources for this article: Nigeria Tax Administration Act 2025 (Act No. 5) and Nigeria Tax Act 2025 (Act No. 7), Official Gazette No. 117, Volume 112, 26 June 2025, read directly rather than through commentary; the National Regulatory Guideline for Electronic Invoicing in Nigeria 2025 issued by NITDA, in force from 1 September 2025; the NRS e-invoicing portal at einvoice.nrs.gov.ng, including its published use cases, resources, changelog and developer documentation; the NRS public notice of 17 February 2026; the NRS statement of 19 July 2026; and the official accredited service provider register at mbs.gov.ng/service-providers-directory, retrieved 21 July 2026. ERP vendor positions are taken from each vendor's own current published documentation.

One caution about the statutes themselves. At least one Nigerian portal hosts the two Acts under swapped filenames, so a document labelled "Nigeria Tax Administration Act 2025" may in fact be the Nigeria Tax Act 2025. They are separate statutes, Act No. 5 and Act No. 7. Check the gazette header on page one before relying on a downloaded copy.

Where sources conflict, we have said so. Where we could not verify a widely repeated claim, we have said that too.

This article is provided for general information and reflects the position as at 22 July 2026. It is not legal or tax advice. Deadlines and administrative guidance in this area have changed several times and may change again. Confirm your specific obligations with your tax adviser and against current NRS publications.