FIRS E-Invoicing
The Future of Tax Compliance is Digital
Beginning in 2026, the Federal Inland Revenue Service (FIRS) will mandate electronic invoicing (e-invoicing) for all VAT-registered businesses issuing invoices for:
✅ Business-to-Business (B2B) transactions
✅ Business-to-Government (B2G) transactions
✅ Any Business-to-Consumer (B2C) invoice above ₦50,000
This means paper invoices, scanned PDFs, and manually typed invoices will no longer be acceptable for VAT claims or tax clearance.
The goal is simple: reduce tax leakages, improve transparency, and ensure real-time VAT reporting across Nigeria.
What is FIRS E-Invoicing?
E-invoicing is a structured digital invoice generated in a machine-readable format (not PDF or image scan) and transmitted to FIRS in real time for validation.
Every FIRS-approved invoice must:
+ Be created digitally in a structured format (UBL / JSON / XML)
+ Be validated through the FIRS Merchant Buyer Solution (MBS) platform
+ Receive a unique Invoice Reference Number (IRN) and a Cryptographic Stamp Identifier (CSID)
+ Be shareable to customers with a QR code for authenticity verification
+ Once validated, the invoice becomes legally recognized for VAT deductions and tax audit purposes.
Why FIRS Introduced E-Invoicing
Nigeria loses billions annually from:
+ Fake or duplicate invoices
+ Manipulated invoice values
+ Unreported VAT transactions
+ Manual paper invoicing loopholes
E-invoicing ensures:
🔹 Real-time tax reporting
🔹 No invoice can be altered after stamping
🔹 No invalid invoice can be used to request payment
🔹 Faster payment approvals for government contracts
What Businesses Must Do to Be Ready
✔ Enable their TIN on the FIRS platform
✔ Use an approved invoicing tool capable of generating UBL/JSON structured invoices
✔ Ensure mandatory fields such as HSN/SAC codes, VAT rates, PO Number, Line Items, Project Codes are included
✔ Validate invoices through FIRS before sending to customers
Failure to comply may result in:
⚠ Invoice rejection
⚠ Delay of payments (especially government MDAs)
⚠ Loss of VAT credit claims
⚠ Inability to obtain Tax Clearance Certificate (TCC)
Why Companies Use InvoiceManager
InvoiceManager is a government-grade e-invoicing platform that automates validation, stamping, and transmission to FIRS.
With InvoiceManager, businesses can:
+ Link their TaxProMax TIN to automate compliance
+ Generate FIRS-compliant invoices using guided forms
+ Validate invoices and receive IRN + CSID instantly
+ Track payments and export audit-ready reports
✅ Get paid faster
✅ Reduce audit exposure
✅ Avoid regulatory penalties
Those that wait risk:
🔴 Delayed payments
🔴 Tax disputes
🔴 Inability to obtain Tax Clearance Certificate (TCC)
Smart Invoicing, Faster Payments, Total Compliance
Quick Links
Help & Support
If you are having challenges with this platform please contact;
support@invoicemanager.ng