General information
| Country | Continent | Country Code | Capital | Area(total) | Population |
|---|---|---|---|---|---|
| Federal Republic of Nigeria | Africa | .ng | Abuja | 923,768 sq km | 230,842,743 |
| Real GDP per capita | Budget (revenues) Million $US | Budget (expenditure) Million $US | Tax of GDP (%) | Mobile phones (%) | Internet (%) |
| $4,900 | 37,300 | 59,870 | – | 102 | 39 |
Page last updated: 2026
About
Starting in late 2025, Nigeria mandates Electronic Fiscal System (EFS) for VAT-registered businesses. While B2B transactions require pre-clearance (e-invoicing), B2C (Simplified Tax Invoice) transactions over 50,000 naira, necessitate post-reporting to the Federal Inland Revenue Service (FIRS) within 24 hours.
The participants in this process in Nigeria are taxpayers, the Tax Administration, System Integrators and Access Point Providers
Tax Administration owns the NRS-MBS as an online platform to enable VAT filing and WHT VAT claims and to manage the entire e-invoicing process.
System Integrators provide business software that complies with e-invoicing regulations and can securely exchanges data through licensed access points.
Access Point Providers are responsible for transmitting invoices. They also serve as the gateway that links businesses’ e-invoicing solution with the e-invoicing infrastructure mandated by the government.
Invoice must have an Invoice Reference Number (IRN). It is a unique identifier assigned to each invoice, used to track and validate the invoice in electronic invoicing systems. It ensures the authenticity and traceability of the invoice throughout the invoicing process. It contains 3 components: invoice number, Service ID and Time stamp.
Cryptographic Stamp Identifier (CSID) serves as a unique digital signature applied to e-invoices. It ensures that each invoice is authentic, has not been tampered with, and complies with NRS regulations. CSID links the invoice’s contents to the signature and allows NRS to verify the
invoice’s integrity and source, ensuring accurate and secure tax reporting. Simplified Tax Invoice must have QR code which enables customers to verifie authencity of the invoice.
Lagos State
Eco Fiscal Solution (EFS) is a software developed by the LIRS solely for automating Consumption tax collection in Lagos State. The 2017 Hotel Occupancy and Restaurants Consumption Tax (HORCT) regulations are the legal framework used in designing EFS.
The LIRS Online Tax System (OTS) is a real-time database monitoring system for observing live transactions. All Collection Agents invoices are visible in real-time on the Online Tax System.
The POS Application is a Point of Sales system integrated with EFS. POS app sales are immediately visible on the Online Tax System (OTS). The application can be web-based, mobile, or hosted on a handheld POS device. Manual receipts and other non-electronic record-keeping format(s)will not be acceptable.
Resources
E-invoice brochure for Stakeholders:
Service providers:
https://mbs.gov.ng/service-providers-directory
LIRS – Lagos State Internal Revenue Service e-TAX: https://etax.lirs.net/