Skip to main content

🇳🇬 Nigeria - E-Invoicing Specifications

Status: 🟢 Mandatory | Active Authority: FIRS (Federal Inland Revenue Service) Platform: e-Invoice System (TIN and e-Invoice)

1. Context & Overview

Nigeria has mandatory e-invoicing through the FIRS. All businesses must issue electronic invoices for tax compliance.

2. Technical Requirements

Platform

  • FIRS e-Invoice System
  • API integration
  • TIN verification

Format Requirements

  • XML format (FIRS schema)
  • PDF format
  • Standard invoice format

3. Implementation Timeline

DateScopeObligation
2021+Large taxpayersProgressive mandatory rollout
2024+All businessesFull mandatory e-invoicing

4. Business Model

  • Clearance Model: TIN and e-Invoice verification
  • Integration with VAT system
  • Real-time validation

5. Key Requirements

  • TIN (Tax Identification Number)
  • FIRS certification
  • XML format
  • Authorized software
  • Real-time submission

6. Resources