E-Invoicing in Nigeria: The Road to Compliance

A typical e-invoicing implementation project for Nigeria normally takes at least two months from our side. However, the timeline may vary depending on the availability and involvement of the customer’s internal resources.

EDICOMLta is the long-term electronic archiving service we offer as an eIDAS Qualified Trust Service Provider. The service applies identification, digital signature, and electronic chronological validation mechanisms in compliance with the eIDAS Regulation, thus guaranteeing the integrity and authenticity of the archived files over time.

Everything is handled by EDICOM. The connection with the Access Point Provider is fully included in EDICOM’s solution, so the customer only needs to interact with EDICOM.

Yes. EDICOM can provide a centralized, global e-invoicing solution for multiple countries, ensuring compliance with the specific requirements of each tax authority.

EDICOM ensures data protection and global compliance through a robust security framework and internationally recognized certifications such as ISO 27001, ISAE 3402, Tier II, and Tier IV.

Yes. It is possible to adapt your existing data integration used for other countries to work with Nigeria’s e-invoicing system.

EDICOM maintains direct communication with the government, so we are promptly informed of any updates to the technical specifications or XML structure issued by FIRS. Once a change is announced, EDICOM manages all necessary updates to the platform and data flows, ensuring that clients remain fully compliant without needing to take any action.

The requirement applies to all companies that hold a Nigerian VAT ID. However, we recommend confirming this with your tax advisor or the relevant authorities to ensure compliance with the latest regulations.

At this time, there is no mandate for non-resident VAT-registered companies. The current e-invoicing system is designed around Nigerian TINs, and we expect further details from the FIRS in the future.

We connect to the FIRS platform through an Access Point Provider certified by the FIRS, which is fully integrated into our solution. The customer does not need to interact with the partner directly.

EDICOM manages the application of the IRN (Invoice Reference Number). The client does not need to generate it manually. If specific fields are required, EDICOM will ensure they are included in the outbound data.

In most African countries, electronic invoices must be archived for between 5 and 7 years, depending on local regulations.

Yes, the inbound flow is mandatory in Nigeria.
For B2C transactions, it is necessary to include a QR code on the receipt or ticket. Sending the PDF invoice by email is not generally mandatory, but may depend on the customer’s business processes.

EDICOM is able to integrate EDICOM can integrate with any ERP system on the market.

No, a digital signature is not required when sending data to EDICOM.

The FIRS is responsible for generating the IRN. EDICOM retrieves the IRN and applies it to the corresponding invoice.