Does e-invoicing apply to my small business?

Not yet. Businesses with turnover below ₦1 billion are the emerging tier: go-live is 1 July 2027 and enforcement starts January 2028. Large taxpayers are already live and medium taxpayers went live in July 2026.

An Invoice Reference Number. Every e-invoice is submitted to the NRS Merchant-Buyer Solution, validated, and stamped with an IRN and a QR code. An invoice without one will not count for VAT or WHT once your tier is enforced.

What are the penalties?

₦1,000,000 for the first day of non-compliance, ₦10,000 for each further day, a ₦200,000 administrative penalty, and 100% of the tax due on non-compliant transactions.

Do I need special software?

You need to issue invoices through a system connected to the NRS platform, either an accredited access point provider or accounting software that integrates with it. A PDF from this site is not an e-invoice.

What should I do in 2026?

Get a TIN if you do not have one, make sure your invoices already carry TIN, CAC number and itemised VAT, and keep your books in a system that can connect when your tier is called.

Compliance guide

Nigeria E-Invoicing (NRS MBS): Dates, Penalties and What To Do

Nigeria is moving every business onto validated electronic invoices through the NRS Merchant-Buyer Solution. The rollout is by turnover, and most SMEs have until July 2027 to be ready.

Updated September 2026

When your tier goes live

Tier	Annual turnover	Go-live	Enforcement
Large taxpayers	Above ₦5bn	November 2025	Live
Medium taxpayers	₦1bn to ₦5bn	1 July 2026	January 2027
Emerging taxpayers	Below ₦1bn	1 July 2027	January 2028

Highlighted row is most SMEs. Source: NRS public notice, February 2026.

What an e-invoice actually is

Your invoice data is sent to the NRS platform before or as it is issued. The platform validates it, assigns an Invoice Reference Number, and returns a QR code that must appear on the document. The buyer can verify the invoice against the same platform. Input VAT claims and withholding tax credits will be tied to validated invoices once your tier is enforced.

The penalties

₦1,000,000 on the first day of non-compliance.
₦10,000 for every day after that.
₦200,000 administrative penalty.
100% of the tax due on each non-compliant transaction.

What to do this year

Get and use a TIN. Every e-invoice carries the seller's and buyer's TIN.
Put your TIN, CAC number and itemised VAT on every invoice now. The invoice generator does this by default.
Keep your sales in a system, not in WhatsApp. When your tier is called, the system connects; a folder of PDFs does not.
Watch the medium-tier enforcement in January 2027. The problems they hit are the ones you will avoid.

ereQa will issue e-invoices

Invoices kept in ereQa are the ones that will be submitted for an IRN when your tier goes live. Start there and there is nothing to migrate in 2027.

See ereQa

Questions people ask

Does e-invoicing apply to my small business?: Not yet. Businesses with turnover below ₦1 billion are the emerging tier: go-live is 1 July 2027 and enforcement starts January 2028. Large taxpayers are already live and medium taxpayers went live in July 2026.
What is an IRN?: An Invoice Reference Number. Every e-invoice is submitted to the NRS Merchant-Buyer Solution, validated, and stamped with an IRN and a QR code. An invoice without one will not count for VAT or WHT once your tier is enforced.
What are the penalties?: ₦1,000,000 for the first day of non-compliance, ₦10,000 for each further day, a ₦200,000 administrative penalty, and 100% of the tax due on non-compliant transactions.
Do I need special software?: You need to issue invoices through a system connected to the NRS platform, either an accredited access point provider or accounting software that integrates with it. A PDF from this site is not an e-invoice.
What should I do in 2026?: Get a TIN if you do not have one, make sure your invoices already carry TIN, CAC number and itemised VAT, and keep your books in a system that can connect when your tier is called.

When a document is not enough

A document is a one-off. Books are every month.

Download and you are done. Save to ereQa and the invoice sits in your books, gets matched to the payment when it lands, and is ready for your accountant and for e-invoicing.