FIRS — Nigeria e-invoicing
No Nigeria data file exists anywhere in this repository — no country policy, no identifiers, no tax system, no transmission channel. Nothing on this page is implemented. It is here so that someone who wants Nigeria support knows what adding it would involve. The countries Invoicerr does cover are listed in the country directory.
Nigeria's e-invoicing is administered by the FIRS, the Federal Inland Revenue Service, through its e-Invoice System, built around TIN verification and referred to as FIRS e-Invoice.
What supporting Nigeria would involve
| System | FIRS e-Invoice System (TIN and e-Invoice) |
| Authority | FIRS — Federal Inland Revenue Service |
| Format | A national format (FIRS e-Invoice). No provider in backend/src/modules/documents/formats/ builds it today. |
| Transmission | Submission to the FIRS e-Invoice System. No transport in backend/src/modules/documents/transports/ talks to it today. |
Carried over from an earlier research pass in this repository's own history, and never checked against a primary source. Leads, not facts — confirm every line before writing it into a data file.
- Progressive rollout: large taxpayers mandated from 2021, extended to all businesses from 2024.
- Described as a clearance model built around TIN and e-Invoice verification.
Which catalogues a contributor would add
Adding a country is data, not code. Adding a country is the procedure and the contract each file has to satisfy; this is only the shopping list for Nigeria.
country-policy/data/ng.json— which document actions Nigeria allows. Start here: without this file every action is refused with a 403, naming the country.country-identifiers/data/ng.json— which national identifier a party must carry.tax/tax-systems/data/ng.jsonandvat-rates/data/ng.json— the tax kind, and the rate ladder offered on an invoice line.correction-routes/data/ng.json— all eleven canonical correction routes,unverifiedwhere unresearched, never omitted.b2g-routing/data/ng.json— the channel and format a Nigerian public buyer requires.transports/channel-policy/data/ng.json— whether a channel is legally required of a seller established in Nigeria, and from what date.archive/retention/data/ng.json— how long an archived document is kept, and what the duration is counted from.
Add mentions/, content-requirements/, country-fields/, reporting/ and
domestic-reverse-charge/ only where the law actually gives them content.
Data alone will not finish the job here: the FIRS e-Invoice System is a transmission channel this repository does not implement, and the FIRS e-Invoice format has no format provider. Both are code, not a JSON file — see When a country needs more than a file.
Want Nigeria supported?
Check the open compliance issues first. If there is no issue for Nigeria, open one and name which of the files above you need — a request that names one mechanism is far more actionable than "please add Nigeria".