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).
The Merchant Buyer Solution (MBS) is Nigeria's national e-invoicing and electronic fiscal system. It was launched by the Federal Inland Revenue Service (FIRS), which the Nigeria Revenue Service (Establishment) Act 2025 rebranded as the Nigeria Revenue Service (NRS). The name FIRS is still widely used in search and on older documents. Under the MBS model, invoice data is validated by the tax authority and carries an Invoice Reference Number (IRN). NRS notices say large taxpayers (annual gross turnover of NGN 5 billion and above) had to comply by 31 July 2026. Medium taxpayers start from 1 July 2026 and emerging taxpayers from 1 July 2027. Check the latest notice for your own category.
- FIRS is now the Nigeria Revenue Service (NRS); MBS is its e-invoicing platform.
- Large taxpayers (NGN 5bn+ turnover): compliance deadline 31 July 2026.
- Medium taxpayers: from 1 July 2026. Emerging taxpayers: from 1 July 2027.
- Integration is through approved Access Point Providers (APPs) or system integrators.
How it works
Find out which category you fall in. NRS uses annual gross turnover, with NGN 5 billion and above counted as a large taxpayer. Check the current NRS notice for the medium and emerging categories.
Onboard on the MBS platform. NRS describes the compliance steps as onboarding, integration of your ERP or accounting system through an approved Access Point Provider or system integrator, data validation and testing, then live transmission of invoices, credit notes and debit notes.
Once live, each invoice is validated through the system and receives an Invoice Reference Number (IRN). Inbound supplier invoices are expected to carry a valid IRN, which matters for VAT reconciliation and audit clearance.
If you are below the phase-in dates, you can keep issuing normal tax invoices. Prepare by keeping clean TIN records for your customers and suppliers.
Expect enforcement. NRS has said it monitors compliance and that non-compliant taxpayers face penalties and possible operational disruption. Ask your accountant which rules apply to your turnover.
Legal framework
- Nigeria Revenue Service (Establishment) Act 2025 (FIRS became NRS).
- Nigeria Tax Administration Act 2025.
- NRS public notice on the National E-Invoicing and Electronic Fiscal System (MBS), compliance date 31 July 2026 for large taxpayers.
- National Regulatory Guideline for Electronic Invoicing in Nigeria 2025 (NITDA).
Frequently asked questions
Is FIRS still the tax authority in Nigeria?
The Nigeria Revenue Service (Establishment) Act 2025 rebranded FIRS as the Nigeria Revenue Service (NRS) and transferred its powers to it. Many businesses still say FIRS, and older guides and portals may use the old name.
Is MBS mandatory for every business?
Not on the same date for everyone. NRS notices set 31 July 2026 for large taxpayers, 1 July 2026 as the start for medium taxpayers and 1 July 2027 for emerging taxpayers. Confirm your category and dates with NRS or your tax adviser.
What is an IRN?
An Invoice Reference Number is the identifier returned when an invoice is validated through the MBS system. Only the system can issue it.
Can I send invoices to MBS directly?
NRS says integration goes through approved Access Point Providers or system integrators. Ask them which route fits your software.
Does 4invoices connect to NRS or the Merchant Buyer Solution?
No. 4invoices creates invoices with a VAT or tax rate per line, supports any currency with an exchange rate, and lets you download a PDF. It does not connect to the tax authority, does not clear or validate invoices, does not issue an Invoice Reference Number and does not file returns. If you must use MBS, use an approved Access Point Provider or system integrator.