Tax

FIRS Introduction of National E-invoicing Regime: The Electronic Fiscal System

  • By Moore Bishop & Rooks
  • 23 May 2026
  • 1 min read

The Federal Inland Revenue Service's (FIRS) introduction of a mandatory Electronic Invoicing (e-Invoicing) framework represents a pivotal strategic shift in Nigeria's tax administration.

This new Electronic Fiscal System (EFS) targets large taxpayers initially, with plans for broader rollout.

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