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.
Yes. The Nigeria Revenue Service (Establishment) Act 2025 rebranded FIRS as the Nigeria Revenue Service (NRS) and moved its powers, contracts and proceedings to it. The Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 took effect on 1 January 2026. For invoice issuers, VAT stays at 7.5%, small businesses have a higher exemption, exports are zero-rated and e-invoicing through the Merchant Buyer Solution is being phased in. The portals, forms and pages of older guides may still say FIRS.
- FIRS is now NRS; the old name still appears in many places.
- Nigeria Tax Act 2025 applies from 1 January 2026.
- VAT stays at 7.5%.
- E-invoicing (MBS) is phased in by taxpayer size.
How it works
Read invoices, contracts and templates that mention FIRS and update the name to NRS where you refer to the authority.
Review your VAT position under the Nigeria Tax Act 2025, including the small business limits and zero-rated items.
Check your e-invoicing category and dates in the NRS notices.
Keep your TIN, CAC number and customer TINs accurate.
Ask a Nigerian tax adviser to confirm points that affect you.
Legal framework
- Nigeria Revenue Service (Establishment) Act 2025.
- Nigeria Tax Act 2025.
- Nigeria Tax Administration Act 2025.
Frequently asked questions
Did the old FIRS rules disappear?
The powers of FIRS were transferred to NRS and existing rights and obligations continue. But the tax laws changed from 1 January 2026, so old guides can be out of date.
Do I need to change my invoices?
Not because of the name alone. Check that the VAT rate and details on each invoice match the current rules.
Where do I find official information?
On the NRS website and official notices. Use those over blog posts.
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.