FIRS E-Invoicing Rollout Timeline: Large, Medium & Small Taxpayer Deadlines
Tax & Compliance Series
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Nigeria's transition to mandatory e-invoicing isn't happening overnight. FIRS is rolling out the requirement in phases to give businesses time to prepare. Here's the detailed timeline.
The Three-Phase Rollout
The Three-Phase Rollout — Phase 1: Large taxpayers — Above ₦1 billion.
| Phase | Taxpayer Category | Annual Turnover | Deadline | Status |
|---|---|---|---|---|
| Phase 1 | Large taxpayers | Above ₦1 billion | August 2025 | ✅ Enforcement active |
| Phase 2 | Medium taxpayers | ₦250 million – ₦1 billion | January 2026 | 🔄 In progress |
| Phase 3 | Small taxpayers | Below ₦250 million | Mid-2026 (projected) | ⏳ Announced |
Key Milestones
Key Milestones includes: 2024: FIRS announced the e-invoicing framework and began stakeholder consultations Q1 2025: TaxPro-Max platform updated to support e-invoice submission
- 2024: FIRS announced the e-invoicing framework and began stakeholder consultations
- Q1 2025: TaxPro-Max platform updated to support e-invoice submission
- August 2025: Phase 1 enforcement begins for large taxpayers
- January 2026: Phase 2 extends to medium taxpayers
- Mid-2026: Phase 3 brings small businesses into mandatory compliance
- 2027+: Full enforcement across all taxpayer categories with enhanced audit capabilities
How to Prepare Before Your Deadline
Regardless of your phase, preparation takes the same steps:
Regardless of your phase, preparation takes the same steps:
- Verify your TIN is active on TaxPro-Max
- Choose compliant invoicing software (see our comparison)
- Configure your invoice templates with all mandatory fields
- Train your team on the new invoicing workflow
- Run a pilot with a few invoices before full transition
For the complete guide, see FIRS E-Invoicing in Nigeria.
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