Nigeria e-invoicing with FIRS — MBS pilot, VAT 7.5%, TIN/CAC.
The Federal Inland Revenue Service (FIRS) launched the Merchant Buyer Solution (MBS) pilot in 2024 and is rolling out e-invoicing in waves under the Tax Administration Reform Bill 2024 — large taxpayers first, then medium and small. This hub covers MBS clearance, VAT 7.5% returns, TIN/CAC identifiers and Withholding Tax remittance for Nigerian businesses.
FIRS / NRS e-invoicing
FIRS, now the Nigeria Revenue Service (NRS), the Merchant Buyer Solution and the e-invoicing phases.
FIRS e-Invoice and the Merchant Buyer Solution (MBS)
Nigeria's national e-invoicing system is phased in by taxpayer size. FIRS is now the Nigeria Revenue Service (NRS).
Is FIRS now NRS? Nigeria tax reform 2026 for invoices
Yes. The Federal Inland Revenue Service is now the Nigeria Revenue Service, under Acts that took effect on 1 January 2026.
Nigerian e-invoicing: invoicing software or Access Point Provider?
Creating an invoice and having it validated by the tax authority are two different jobs.
VAT 7.5%
VAT at 7.5%, zero-rated exports, exempt supplies and the small business exemption.
VAT 7.5% in Nigeria: rates, exemptions and returns
The standard rate is 7.5%. Some supplies are zero-rated or exempt, and small businesses may be outside VAT.
Do small businesses charge VAT in Nigeria?
Not if they qualify as small businesses under the Nigeria Tax Act 2025. Above the limits, 7.5% VAT applies.
Business ecosystem
TIN, CAC numbers and Withholding Tax for Nigerian businesses.