🇳🇬 Nigeria E-Invoicing

NRS-approved Access Point Provider and System Integrator, through our partner HuiosPay

Nigeria NRS E-Invoicing Compliance

Nigeria's mandate runs on a central clearance platform, not on an invoice network. An in-scope supplier submits each invoice to the tax authority over HTTPS as UBL-derived JSON; the platform validates and signs it and returns an invoice reference number and a QR signature, and only then is the document cleared. Supplier and buyer are identified by TIN. In Nigeria we work through HuiosPay, which the Nigeria Revenue Service approved on 9 October 2026 as both an Access Point Provider and a System Integrator; HuiosPay connects you to that platform on GoRoute's technology — and GoRoute connects you, separately, to the Peppol network for cross-border trade.

Nigeria E-Invoicing Status

NRS Mandate Expanding
Approved provider HuiosPay · APP + SI
VAT-Registered Required
Domestic model Central clearance
Invoice format UBL-derived JSON
Identifier TIN (NRS)

NRS E-Invoicing & Nigeria's Digital Tax Transformation

The Nigeria Revenue Service (NRS), formerly the Federal Inland Revenue Service (FIRS), is modernizing tax administration through mandatory electronic invoicing, delivered through the Merchant-Buyer Solution — a central platform that clears an invoice before the buyer sees it. Submission is an HTTPS REST call, the invoice is validated and then signed, and the reference number is composed by the sender from the invoice number, the service identifier the platform issued and the date. Nothing in that flow is Peppol.

TIN-Based Identification

Supplier and buyer are identified by Tax Identification Number, or by RC- plus the incorporation number — not by a Peppol participant identifier. Integration options.

Cross-Border Trade via Peppol

Peppol is our cross-border route only, and separate from the domestic mandate: trading partners in 40+ countries, which matters for Nigeria's oil & gas, manufacturing and export sectors.

Nigeria VAT Compliance

Proper handling of Nigeria's 7.5% VAT rate with automatic tax calculation and NRS-compliant invoice formats.

Why Nigeria Needs E-Invoicing

  • 🏛️

    NRS Compliance

    Meet federal tax authority reporting requirements digitally

  • 🛢️

    Oil & Gas Trade

    Streamlined invoicing for Nigeria's largest export sector

  • 🌍

    Africa's Largest Economy

    Digital invoicing for 200M+ population market

  • 💱

    Multi-Currency Support

    NGN, USD, EUR, and GBP invoicing with automatic FX

Approved by the Nigeria Revenue Service, through HuiosPay

On 9 October 2026 the Nigeria Revenue Service approved our partner HuiosPay Limited in both provider roles on the Merchant-Buyer Solution; it is listed as an accredited SI & APP in the NRS Approved Service Providers Directory. HuiosPay is the approved provider Nigerian businesses contract with; GoRoute is the technology underneath, the same platform that carries Peppol traffic in 40+ countries.

Access Point Provider

Transmits your invoices to the Merchant-Buyer Solution for validation and signing, returns the invoice reference number and QR signature, and exchanges cleared invoices with your buyers.

System Integrator

Connects your ERP or accounting system to the platform: mapping your invoice data to the NRS format, TIN validation, 7.5% VAT treatment and the go-live with the NRS team.

Nigeria E-Invoicing Solution

Everything Nigerian businesses need for compliant electronic invoicing — from clearance on the NRS platform to cross-border Peppol connectivity.

NRS Compliant

E-invoices conform to NRS standards with proper VAT treatment and TIN validation for Nigerian tax compliance.

TIN Validation

Automatic NRS Tax Identification Number lookup and validation for Nigerian trading partners.

Nigeria VAT (7.5%)

Accurate 7.5% VAT calculation with exemption codes for zero-rated and exempt Nigerian supplies.

Validate, Sign, Clear

UBL-derived JSON up to 2 MB, submitted over HTTPS. Validation runs first; signing follows, and returns the invoice reference number and QR signature.

Africa & Global Trade

Cross-border trade with partners across Africa, Europe and worldwide over the Peppol network — a separate route from Nigeria's domestic clearance.

REST API Integration

Integrate e-invoicing into your ERP or accounting system with our developer-friendly API.

Ready for NRS-Compliant E-Invoicing?

Clear invoices on Nigeria's platform through HuiosPay, an NRS-approved Access Point Provider and System Integrator, and trade across borders over Peppol, through one API.

Go deeper

Primary sources

Nigeria E-Invoicing FAQ

Is e-invoicing mandatory in Nigeria?

For businesses in scope, yes. The tax authority operates a central clearance platform, the Merchant-Buyer Solution, and an in-scope supplier submits each invoice to it over HTTPS to be validated and signed before the buyer receives it. Which taxpayers are in scope, and from which date, is set by the authority's own rollout notices. The Nigeria e-invoicing mandate 2026 sets out what the authority has actually dated.

Is GoRoute approved by the Nigeria Revenue Service?

Our Nigerian partner is. On 9 October 2026 the Nigeria Revenue Service approved HuiosPay Limited as an Access Point Provider and as a System Integrator on the Merchant-Buyer Solution, and lists it in its Approved Service Providers Directory. HuiosPay serves Nigerian businesses on the GoRoute platform: HuiosPay is the approved provider you contract with, and GoRoute supplies the technology underneath.

What is TIN and how is it used for e-invoicing?

TIN (Tax Identification Number) is Nigeria's standard business tax identifier. It is how the supplier and the buyer are identified on the clearance platform, and a supplier party must carry one. A business may also be identified by RC- plus its incorporation number.

Do I need a Peppol Access Point for Nigeria?

No. Nigeria's domestic mandate runs on a central clearance platform reached over HTTPS, not on the Peppol network. There is no AS4 transport, no SMP lookup and no Peppol participant identifier in the flow. What you need is your own registration on the Nigerian platform, or a provider approved on it as a System Integrator or Access Point Provider, such as our partner HuiosPay — a Nigerian role defined by the tax authority, which is not a Peppol Access Point. The Merchant-Buyer Solution explained sets the two side by side.

Can Nigerian businesses send e-invoices internationally?

Yes, by a different route than the domestic mandate. Domestic invoices are cleared on the tax authority's platform; cross-border invoices travel over the Peppol network, where GoRoute is a certified Access Point and SMP serving trading partners in 40+ countries. Both routes run through one API. See our e-invoicing whitepapers and API documentation.