Nigeria: medium taxpayers join the NRS Merchant Buyer Solution from 1 July 2026
Medium taxpayers went live on the Merchant Buyer Solution on 1 July 2026, with enforcement scheduled for January to March 2027. Large taxpayers have been live since November 2025 and faced a 31 July 2026 compliance deadline; small and emerging taxpayers follow on 1 July 2027 with enforcement projected for Q1 2028. Two things make Nigeria unusual for the region. It is a true clearance regime — suppliers submit B2B and B2G invoices to the tax authority before issuing them to the buyer, and a cleared invoice comes back with an Invoice Reference Number and a cryptographic stamp. And it is built on Peppol BIS Billing 3.0 UBL in XML or JSON rather than a bespoke national schema, which makes it one of the few African clearance systems using Peppol semantics. Note the authority has been renamed: FIRS is now the Nigeria Revenue Service.