Nigeria's e-invoicing regime: who it covers and when

Why invoices are changing

For years a Nigerian business could raise an invoice in any format it liked: a Word template, a spreadsheet, a page printed from accounting software. The tax authority only saw a summary later, in a VAT return. E-invoicing changes that. Under the regime run by the Nigeria Revenue Service (NRS), an invoice is sent to a central platform in a fixed digital format, checked, and given an official identity before it counts.

Think of it like the difference between writing a cheque and making a bank transfer. A cheque can be filled in any way and nobody checks it until it reaches the bank. A transfer is checked at the moment it is made, and it carries a reference that everyone can trace.

What the platform does with your invoice

Every e-invoice goes through the same steps:

1. Validate. The platform checks that every required field is present and in the right format.
2. Sign. The invoice is accepted and recorded. This is the step that creates the official entry.
3. Confirm. Anyone with the reference can look up the recorded invoice and its status.
4. Transmit. The invoice is passed on to the buyer's side of the platform.

Each invoice carries an Invoice Reference Number (IRN). It is built from three parts joined by hyphens: your own invoice number, an 8 character Service ID, and the invoice date written as year, month and day. For example, ITW001-B4B37F28-20240623.

B2B and B2C are treated differently

Every invoice now states its kind:

• B2B (business to business) invoices go through clearance: they are checked in real time, before they take effect.
• B2C (business to consumer) invoices are reported: they must reach the platform within 24 hours.
• B2G and G2B cover sales to and from government.

If most of your sales are to other companies, real time clearance will shape your daily routine. If you sell to the public, the 24 hour reporting window matters most.

Who it covers and when

NRS brings businesses in by phases, and it publishes changes with a notice period. For example, changes in its API changelog are optional for three months after release and then enforced. The date that applies to your organisation depends on the group you fall into, so always confirm it from official NRS announcements rather than from a colleague or a blog. In this course we never guess a date for you.

What this means for you

E-invoicing is not just an IT project. The data on your invoices must be correct at the moment you raise them, because the platform checks it immediately. The rest of this course shows you which data matters, how checking works, and how to keep your records in line every day.