FIRS announced that mandatory e-invoicing for large taxpayers comes after the successful completion of the EFS pilot phase, which began in November 2024 with selected large taxpayers. Subsequently, from August 1, 2025, the voluntary phase will end, and the large taxpayers, defined as businesses with an annual turnover of ₦5 billion (ca. EUR 3 million) or more, will be required to:

• Register and on…