The Federal Inland Revenue Service (FIRS) has announced a three-month extension for the onboarding and transmission of electronic invoices under the National E-invoicing and Electronic Fiscal System (EFS) Regime. The new deadline for compliance for large taxpayers is now November 1, 2025.
According to a statement from the tax agency on monday; the extension follows the successful go-live of the e-invoicing platform on August 1, 2025. The FIRS acknowledged that some taxpayers faced “operational constraints during the initial phase and has granted the extension to allow for a smoother transition”.
This extension applies to all eligible large taxpayers, defined as businesses with an annual turnover of N5 billion and above. They are now required to complete their onboarding, integration, and begin the real-time transmission of electronic invoices to the FIRS through the MBS platform on or before the new deadline. FIRS emphasized that the extension is intended to encourage voluntary compliance and facilitate a more inclusive and seamless transition to the new e-invoicing regime.
