NRS e-invoicing guide

FIRS e-invoicing is now NRS e-invoicing.

The Federal Inland Revenue Service (FIRS) is now the Nigeria Revenue Service (NRS). If you have read about "FIRS e-invoicing" or the "FIRS MBS portal", it is the same e-invoicing system, the Merchant Buyer Solution (MBS), now run by the NRS.

What your business has to do is unchanged: issue each invoice electronically, with its Invoice Reference Number (IRN) and QR code, reported to the NRS through a licensed Access Point Provider. Yona does that for you, as the app of Elyonar LTD, a NITDA-licensed Access Point Provider.

What to do now.

  1. 01

    Check whether you are in scope

    See the phases by annual turnover below, and confirm your own obligations with the NRS or your tax adviser.

  2. 02

    Choose your Access Point

    On the NRS e-invoicing portal, select ELYONAR LTD as your Access Point. Our step-by-step guide shows every screen.

  3. 03

    Start invoicing

    Create invoices in Yona: each gets its IRN and QR code, goes to your buyer and is reported to the NRS.

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Is NRS e-invoicing for my business?

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. Read the full guide

Get started

You run a business, not a tax office.

Sign up, practise with test invoices, and send your first real e-invoice to the NRS today.