Nigeria
Live since August 2025
Mandate Overview
The mandate
Nigeria's Federal Inland Revenue Service (FIRS) is rolling out a national e-invoicing system, branded the Merchant Buyer Solution (MBS), as part of a broader digital tax administration modernization. A pilot launched in 2024 with selected large taxpayers, and the mandate is scheduled to extend in waves through 2025 and 2026. The MBS is built on a UBL-based structured invoice format with FIRS-side validation and stamping. In parallel, Lagos State runs its own Internally Generated Revenue (IGR) e-invoicing program for state-level VAT collection — a source of complexity for businesses operating in Lagos. Final consolidated specifications and the federal-state coordination model continue to evolve.
Timeline
Key milestones
FIRS pilot launched with selected large taxpayers
Anticipated phased mandate extension to large taxpayers (verify with FIRS communications)
Continued rollout to mid-market and SME segments
Flowie Coverage
How Flowie supports Nigeria
Flowie tracks Nigeria FIRS e-invoicing program development and is preparing as a candidate ASP/integrator. Generation and clearance support will be aligned to FIRS specifications as the mandate consolidates.
FAQ
Common questions
Is e-invoicing mandatory in Nigeria today?
How does the FIRS mandate interact with Lagos State e-invoicing?
Ready for Nigeria?
Flowie keeps you compliant, automatically.