When do medium and small taxpayers become in scope?

FIRS publishes wave dates on its portal. Invoicemonk activates submission automatically for your account on your wave date — no setting to flip.

How is Withholding Tax handled?

WHT codes per FIRS schedule are applied at the line level; the buyer's WHT obligation is itemised on the invoice and reported in the FIRS payload.

Can the buyer verify the invoice?

Yes — the embedded QR resolves to the FIRS public verification endpoint that confirms the IRN, seller, buyer, and totals.

Does this replace the existing FIRS VAT return?

No. The VAT return remains; MBS data pre-populates it so filed values match issued invoices.

What about TIN validation?

Both seller and buyer TINs are validated against the FIRS TIN registry before submission.

Nigeria · FIRS (Federal Inland Revenue Service)

FIRS Merchant-Buyer Solution (MBS) e-Invoicing

Invoicemonk submits Nigerian invoices to the FIRS Merchant-Buyer Solution platform, receives the FIRS IRN and verification QR, and binds them to the invoice. Live for large taxpayers since 1 August 2025; subsequent FIRS waves added on schedule.

Start with Pro: $15/mo All 18 live e-invoicing mandates

ArtefactFIRS IRNTransportDirect API submission to the FIRS MBS platformLive since2025Applies toPhased: large taxpayers from 1 August 2025; medium and small in subsequent waves per FIRS schedule

What you get

Built for Nigeria from day one

What FIRS MBS requires

The FIRS Merchant-Buyer Solution requires in-scope taxpayers to transmit every B2B invoice to the FIRS platform in the prescribed JSON schema, receive a FIRS-issued IRN, and present the IRN + verification QR to the buyer. Large taxpayers were onboarded from 1 August 2025; medium and small taxpayers follow on the FIRS schedule.

How Invoicemonk meets FIRS MBS

Invoicemonk builds the FIRS JSON, signs with your FIRS-onboarded credential, submits to the MBS API, stores the IRN and FIRS digital signature, and binds the QR (pointing to the FIRS public verification endpoint) to the buyer PDF. The Nigerian VAT (7.5%) and Withholding Tax fields are pre-populated per FIRS rules.

Who this applies to

Nigerian VAT-registered taxpayers in the active FIRS rollout wave. Foreign suppliers issuing to Nigerian buyers fall under the buyer's self-account obligation per FIRS guidance.

Cryptographic artefacts, in every jurisdiction we cover

Invoicemonk issues cryptographically signed structured invoices in every one of the 18 jurisdictions we cover, using the local artefact the tax authority requires:

CSID — ZATCA (Saudi Arabia)
IRN — GST India (NIC IRP), FIRS Nigeria, GRA Ghana
UUID — MyInvois Malaysia
QR + Control Unit Number — KRA eTIMS (Kenya)
Chave de Acesso — NF-e / NFS-e (Brazil)
Fiscal signature — ZIMRA FDMS (Zimbabwe)
XAdES digital signatures — Peppol (EU), MTD (UK)
ICP-Brasil A1 — Brazilian NF-e / NFS-e signing

Each mandate page documents the local artefact, signing algorithm, certificate authority, and the spec section that requires it.

FAQ

Nigeria e-invoicing, answered

Related guides

Implementation playbooks for Nigeria

Step-by-step guides, explainers, and error catalogues for the FIRS IRN workflow.

Editorial illustration of Nigeria's FIRS TaxPro-Max submission flow for the how to comply with firs mbs nigeria guide

How to Comply with FIRS MBS in Nigeria: Onboard, Sign, and Issue Your First IRN (2026)

NRS Merchant-Buyer Solution playbook for Nigerian taxpayers: register, provision a signing credential, build the JSON payload, submit, and bind the IRN + QR to the buyer PDF.

Read guide

Editorial illustration of Nigeria's FIRS TaxPro-Max submission flow for the firs mbs nigeria explained guide

FIRS / NRS MBS Nigeria Explained: Scope, Rollout Waves, Penalties, and 2026 Timeline

A plain-English explainer for the NRS Merchant-Buyer Solution (formerly FIRS MBS) — what it is, who is in scope, the 2025–2026 rollout schedule, penalties, and what changes next.

Read guide

Nigeria: compliant from day one

FIRS-issued IRN and verification QR for every Nigerian B2B invoice through the MBS platform.

Start with Pro: $15/mo Talk to sales

Verified against authority specifications — sources reviewed 2026-06-23View