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ARTICLE · 23 OCTOBER 2025

E-Invoicing In Nigeria – A Practical Guide For Your Business

Stren and Blan Partners
Stren and Blan Partners
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Stren and Blan Partners

Stren and Blan Partners

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The Federal Inland Revenue Service (FIRS) is changing how businesses issue invoices and report Value Added Tax (VAT).

NigeriaTax
Marvis Oduogu
Marvis Oduogu
Ifeanyi Ezechukwu
Ifeanyi Ezechukwu
Omolola Ambrose
Omolola Ambrose
Shamsudeen Kazeem
Shamsudeen Kazeem

The Federal Inland Revenue Service (FIRS) is changing how businesses issue invoices and report Value Added Tax (VAT). The new mandatory electronic invoicing (e-invoicing) system introduced by the FIRS Public Notice issued on 9 July 2025, officially announced the commencement of the National E-Invoicing Regime after the pilot phase held in November 2024. The system connects business accounting software directly to FIRS, thus replacing traditional paper-based invoicing to a real-time digital process. This new e-invoicing system is called the FIRS Merchant Buyer Solution (FIRS MBS).

This guide explains what this means for businesses in practical terms.

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