DEADLINE CHECKER

When do you have to start?

Businesses under ₦1bn turnover must start NRS e-invoicing on 1 July 2027.

NRS is phasing in e-invoicing by annual turnover. Pick yours.

Source: NRS phased rollout notice, reported by KPMG, Feb 2026

Emerging · includes most SMEs
You must start on 1 July 2027.
Go-live
1 July 2027
Enforcement
Jan – Mar 2028

From that date, every invoice you issue needs NRS approval through the Merchant-Buyer Solution (MBS). Starting early gives your team time to clean up customer details and practise before it counts.

Plan my go-live