A guide for businesses
The Nigeria Revenue Service (NRS, formerly FIRS) is moving VAT-registered businesses onto e-invoicing. Every invoice is checked, given an Invoice Reference Number (IRN) and a QR code, and reported to the NRS through its e-invoicing system, the Merchant Buyer Solution (MBS). Businesses connect to it through a licensed Access Point Provider.
The NRS (formerly FIRS) is bringing VAT-registered businesses onto e-invoicing in phases, by annual turnover. Every invoice must carry an IRN and QR code and be reported to the NRS. Yona does that part for you.
Large businesses
Annual turnover above ₦5 billion
Now. The deadline was 31 July 2026.
Medium businesses
₦1 billion to ₦5 billion
Started on 1 July 2026.
Emerging businesses
Below ₦1 billion
From 1 July 2027.
As announced by the NRS and reported by Nairametrics, 17 Feb 2026 and News Agency of Nigeria, 20 Jul 2026. Confirm your own obligations with the NRS or your tax adviser.
Get startedThe Invoice Reference Number that identifies each invoice to the NRS. Yona builds it for you from three parts.
Your invoice number
Letters and digits only
INV001
Your NRS service ID
8 characters, issued to your business
94ND90NR
The invoice date
Year, month, day
20260929
Together: INV001-94ND90NR-20260929. The invoice also carries a QR code. A mistake on an invoice that has been sent is corrected with a credit or debit note, never by editing it.
Your licensed connection to the NRS e-invoicing network.
An Access Point Provider (APP) is a company licensed by NITDA to carry invoices between businesses and the NRS. A System Integrator (SI) builds the connection between a business's own software and the network. Your business chooses its Access Point on the NRS portal.
Elyonar LTD, the company behind Yona, holds both licences: Access Point Provider NITDA/2026/A3HXS0 and System Integrator NITDA/2026/S21ZW0.
Four steps, all in your browser. No developer needed.
01
Create your Yona account
Sign up and verify your business with its TIN. You can practise with test invoices straight away.
02
Select Elyonar on the NRS portal
On the NRS e-invoicing portal, choose ELYONAR LTD, the licensed company behind Yona, as your Access Point.
03
Connect in Yona
Click Connect in Yona and upload the key file the portal gives you, so invoices can be signed as your business.
04
Send your invoices
Each invoice gets its IRN and QR code, goes to your buyer and is reported to the NRS.
Every screen of the portal, step by step: how to select an Access Point on the NRS portal. Read about FIRS? FIRS e-invoicing is now NRS e-invoicing.
Start in the app, automate when you are ready, or have us connect the systems you already run.
Businesses and finance teams
Create, send and report compliant invoices in your browser. No developer needed.
Get startedTechnical teams and platforms
Automate invoicing from your own systems with the API, webhooks and a sandbox.
Explore the APIEnterprises with an ERP or custom system
Our licensed System Integrator team connects the systems you already run to the NRS.
See integration servicesA system integrator or software company running your own integration? Use Elyonar as your Access Point: see the partner programme.
The short list. Every question we are asked, grouped, is on the FAQ page.
Sign up at app.useyona.com, verify your business, and select Elyonar as your Access Point on the taxpayer portal of the NRS. Yona detects it and turns invoicing on. You can try every step on the sandbox first.
No. The Yona app covers the whole flow without code. If you have your own software, connect it through the API, the SDK or the MCP server.
Yes. Practise for free with test invoices, using free test credits. They go through the same steps as real invoices but are sent to the test system of the NRS, so they have no legal effect.
Enable e-invoicing on the taxpayer portal of the NRS and select Elyonar as your Access Point. Yona detects it and turns on invoicing for you.
A company licensed to connect taxpayers to the e-invoicing network run by the NRS. It signs, transmits and receives invoices on their behalf. Elyonar is one, and Yona is its product.
Every plan grants monthly credits, and each action, such as reporting an invoice, uses credits. The plans and the cost of every action are read from our billing system, so what the page shows is what is charged.
Sign up, practise with test invoices, and send your first real e-invoice to the NRS today.