You can still invoice them. If a buyer is not on the NRS e-invoicing network, Yona sends the invoice by email or a share link instead. The invoice is still reported to the NRS (the Nigeria Revenue Service, formerly FIRS).
This guide covers the two ways an invoice reaches a buyer, how to check a buyer in Yona before you invoice them, and what to do when you sell to individuals.
The NRS e-invoicing network is the system that carries invoices between businesses and the NRS. A business joins it by choosing an Access Point Provider on the NRS e-invoicing portal. An Access Point Provider is a company licensed by NITDA to carry invoices between businesses and the NRS.
The network finds each business by its TIN (Tax Identification Number). A buyer is "on the network" when an access point is linked to their TIN. If no access point is linked to it, they are not on the network yet.
Elyonar LTD, the company behind Yona, is a licensed Access Point Provider (NITDA/2026/A3HXS0) and System Integrator (NITDA/2026/S21ZW0).
Yona gives the invoice its IRN (Invoice Reference Number) and QR code and reports it to the NRS. The NRS then sends it on to your buyer's access point, so it arrives straight in their system.
Yona shows when your buyer's access point confirms it has received the invoice. You can follow every step as it happens.
Your buyer does not need to use Yona. They need an access point on the network, from any licensed provider. If they have chosen Elyonar as their Access Point, the invoice also arrives in Yona with the invoices sent to them.
You can still send the same invoice by email, a share link or a PDF as well.
You create the invoice the same way. It gets its IRN and QR code in the same way, and Yona reports it to the NRS. Yona then sends it to your buyer by email or a share link (a web link that opens the invoice). You can also download it as a PDF.
Save your buyer's email address when you add them. Yona uses the buyer's name, email, phone and address on the invoice and for delivery.
If your balance runs low after an invoice has been reported, Yona still emails it to a buyer who is off the network, so they are not left waiting. Reporting an invoice still needs enough credits. The shortfall is recorded on your balance, and you can top up in the app at any time.
Yona can tell you whether a buyer is on the network before you invoice them, so you know how the invoice will reach them.
When you add a buyer with their TIN, Yona checks for you. It then refreshes the answer in the background. These automatic checks are free.
If you want a fresh answer from the NRS straight away, you can ask Yona to check again. A check on demand uses credits. So does verifying a buyer's tax number with the NRS, which records the result on the buyer. The pricing page shows the most common costs, and the full price list is in the Billing area of the Yona app.
B2C means business to consumer: selling to members of the public rather than to other businesses.
The network finds businesses by TIN, so a customer without a TIN is not on it. Their invoice reaches them by email, a share link or a PDF, and it is still reported to the NRS.
In Yona you can save a buyer as an individual. Leave out the tax number if they do not have one. If you do not have the customer's email address, share the link or hand them the PDF yourself.
Sometimes a buyer's access point cannot be reached. Yona then pauses the delivery, and it can be retried once the problem is fixed.
A delivery problem does not undo the reporting. Once the NRS has registered an invoice, it stays registered.
The sandbox runs the real flow against the NRS test system, with no legal effect, and comes with free test credits. Practise every step on test data, from adding a buyer to sending an invoice, before you go live.
Ready? Get started at app.useyona.com, then select Elyonar as your Access Point on the NRS e-invoicing portal. Our step-by-step guide shows every screen of the portal.
Yes. Yona sends the invoice by email or a share link, and it is still reported to the NRS.
No. It gets its IRN and QR code and is reported to the NRS in the same way. Only the route to your buyer is different.
No. To receive invoices straight into their system, a buyer needs an access point on the NRS e-invoicing network, from any licensed provider. Otherwise they get the invoice by email or a share link.
Add them in Yona with their TIN. Yona checks for you and keeps the answer up to date in the background, free of charge. A fresh check on demand uses credits.
Yes. They receive the invoice through their own access point, and you can still send it by email, a share link or a PDF as well.
Save the customer as an individual, with no tax number if they have none. They get the invoice by email, a share link or a PDF, and it is still reported to the NRS.
Yona refreshes each buyer's check in the background. Once they are on the network, new invoices to them go through their access point.
Yes, once the invoice has been reported. Yona still emails it to a buyer who is off the network and records the shortfall on your balance. Reporting an invoice still needs enough credits. You can top up in the app at any time.