Irin
Nigeria · NRS E-Invoicing

Is your invoice NRS-ready?

Every B2B, B2G and high-value B2C invoice must be cleared by the Nigeria Revenue Service before it reaches your buyer — and carry an IRN. Large taxpayers (turnover ≥ ₦5bn) had a 31 July 2026 deadline: passed, monitoring is active. Medium taxpayers face enforcement from January 2027. Irin checks your status in 60 seconds.

Check my status Understand the mandate
Large taxpayers: deadline passed (31.07.2026) Medium: enforcement Jan 2027 Emerging: compliance by 2028
The mandate

One system, three waves — where do you stand?

Under the Nigeria Tax Administration Act 2025, taxable supplies must be recorded and reported through the Electronic Fiscal System (the Merchant-Buyer Solution). Invoices are validated in real time and only cleared invoices carry legal standing.

since 11.2025

Large: go-live

Taxpayers with annual gross turnover ≥ ₦5bn started issuing e-invoices through the NRS platform. In force.

In force
31.07.2026

Large: deadline passed

Full compliance (onboarding, integration, transmission, IRN on every invoice) was due 31 July 2026. Compliance monitoring is active.

Monitoring
2027–2028

Emerging: onboarding

Small taxpayers (below ₦1bn) begin onboarding in 2027, with full compliance required by 2028.

Later
Status check

3 questions, your IRN stamped

Everything runs in your browser. No data leaves your device, no account needed.

Question 1 of 3

Do you issue invoices for taxable supplies — B2B, B2G, or high-value B2C?

Question 2 of 3

What is your annual gross turnover?

Question 3 of 3

Are your invoices already cleared by NRS with an IRN?

How it works

From question to stamp

1

Answer 3 questions

Transactions, turnover, IRN status. Irin maps your case against the official NRS phases and the Nigeria Tax Administration Act 2025.

2

Get your IRN stamp

The stamp shows: deadline passed (31.07.2026, monitoring active), enforcement from Jan 2027, or compliance by 2028 — with your countdown.

3

Work the checklist

Onboarding on einvoice.nrs.gov.ng, integration via an approved Access Point Provider, validation, transmission, IRN on every invoice.

Pricing

Check for free. Print your stamp for 9 $.

Free

0 $
  • Your NRS status (large / medium / emerging)
  • Your deadline with countdown
  • Checklist: onboarding, ASP, IRN, transmission
  • Links to official sources
  • Printable IRN stamp (PDF)
  • Text for your accountant
Check for free
Recommended

Pro

9 $ one-time
  • Everything in Free
  • Printable IRN stamp (PDF)
  • Plain-language text for your accountant
  • 5-stage NRS compliance checklist
  • Permanent unlock

One-time payment in USDT/USDC. Permanent unlock. Price in USD; taxes per your country at checkout.

FAQ

What Nigerian businesses are asking right now

Is e-invoicing already mandatory?
Yes for large taxpayers (turnover ≥ ₦5bn): full compliance was due 31 July 2026 and compliance monitoring is now active. Medium taxpayers (₦1bn–₦5bn) face enforcement from January 2027; emerging taxpayers are onboarded in 2027 with compliance by 2028. [1][2][3]
What is an IRN?
The Invoice Reference Number issued by the NRS after an invoice passes fiscal validation on the Merchant-Buyer Solution. A cleared invoice also carries a Cryptographic Stamp and a QR code. Only IRN-validated invoices hold legal standing for tax and accounting in Nigeria. [3]
What are the penalties for non-compliance?
Under the Nigeria Tax Administration Act 2025: processing a taxable supply outside the approved system (s.104) costs ₦200,000 plus 100% of the tax due, plus interest at the CBN MPR. Refusing NRS access after 30 days' notice (s.103) costs ₦1,000,000 on day one and ₦10,000 per day. [3][4]
Which transactions are covered?
Business-to-business (B2B), business-to-government (B2G) and high-value business-to-consumer (B2C) invoices. Every invoice is validated in real time before it reaches the buyer. [1][3]
Who is a "large taxpayer" for e-invoicing?
A company with an annual gross turnover of ₦5 billion or above. Around 5,000 companies fall in this category; more than 1,000 had completed compliance by Q1 2026. [3]
How do I get compliant?
Five stages: onboarding on einvoice.nrs.gov.ng, integration through an approved Access Point Provider or direct API, validation & testing, transmission of live invoices, and validation that every invoice carries a valid IRN. [1][3]
Does Irin connect to my accounts?
No. You answer 3 questions and everything is computed in your browser. No data is sent to any server and nothing is connected to your accounts.
Sources

Where the data comes from

Every claim links to its source. Verified on 13 August 2026.

1
einvoice.nrs.gov.ng — Official NRS e-Invoicing portal (Merchant-Buyer Solution)Primary source: the national e-invoicing and electronic fiscal system, clearance model, IRN issuance, onboarding and public notices. HTTP 200 on 13.08.2026.
2
Sovos Regulatory — Nigeria: NRS Publishes E-Invoicing Implementation TimelineOfficial public notice of 17 Feb 2026: large taxpayers in post go-live review (enforcement from April 2026), medium go-live 1 July 2026 with enforcement from Jan 2027, emerging go-live July 2027 with enforcement from Jan 2028.
3
Flick Network — NRS E-Invoicing 2026: Compliance Checklist & Deadline (Aug 2026)31 July 2026 deadline for large taxpayers, 5-stage compliance process, penalties under s.103 and s.104 of the Nigeria Tax Administration Act 2025, medium taxpayers from Q3 2026.
4
VATupdate — Nigeria: E-Invoicing & E-Reporting (briefing, Feb 2026)Penalty under NTAA 2025: ₦200,000 plus 100% of the VAT due on the invoice processed outside the approved system.
5
KPMG — Nigeria: Timeline for implementation of e-invoicing and electronic fiscal system (Feb 2026)Phased rollout: large taxpayers (≥ ₦5bn), medium taxpayers (₦1bn–₦5bn, enforcement Jan 2027) and emerging taxpayers (< ₦1bn, 2027–2028).

Find out whether your invoices must already carry an IRN.

Check your case and get your IRN stamp in one minute. Free, no account — nothing leaves your device.

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