Nigeria's new tax law puts the Revenue Service inside your invoicing — in real time. Skip it, and it's ₦200,000 plus the full tax due, on a single sale. Zinye ERP handles all of it automatically: cleared, stamped, reported. You keep selling; we keep you compliant.
Backed by the actual law — every claim below cites its section.
Miss the fiscal system on a taxable sale and the law bolts a flat penalty onto the entire tax you should have reported — then charges interest on top. Across a month of invoices, “I'll sort it later” quietly becomes the most expensive line on your books.
No spin, no scare tactics — this is exactly what the Nigeria Tax Act and Tax Administration Act put on every business that makes a taxable sale.
A taxable person making a taxable supply must implement the fiscalisation system deployed by the Service.
Any person making a taxable supply must use the electronic fiscal system to record and report every sale.
Once the system is deployed, VAT is reported in real time as invoices are issued.
Failure to fiscalise a taxable sale attracts ₦200,000 + 100% of the tax due + interest at the CBN policy rate.
The law binds “any person making a taxable supply” the moment the NRS switches its system on for them, bracket by bracket. The businesses that set up early clear invoices while everyone else scrambles.
Not sure which bracket you're in? We'll check it for you — free.
Mapped to the real NRS onboarding flow and handled end-to-end. You never log into the portal.
We register your business on the NRS e-invoice portal and connect an accredited Access Point Provider on your behalf.
NRS MBS enablementZinye ERP plugs straight into the fiscal system, so every invoice you raise is submitted for clearance automatically.
ERP ↔ EFS integrationEach sale is validated and stamped by the NRS — with its invoice reference number — before it ever reaches your customer.
Real-time clearanceEvery cleared invoice is stored and reportable, satisfying the statutory retention rule without a single filing cabinet.
Records retentionCome to Zinye and compliance is just part of onboarding — not a project you have to run, staff, or lie awake over. And underneath it sits a full ERP: accounting, inventory, sales and CRM, on one login.
Yes. The Nigeria Tax Act 2025 (s.158) and Tax Administration Act 2025 (s.23) require any person making a taxable supply to use the NRS fiscalisation system — the Merchant Buyer Solution (MBS) — to record and clear every sale. It is a legal obligation, not optional, phased in by turnover bracket.
NTA 2025, s.158
It depends on your turnover. The Acts were enacted 26 June 2025 and the NRS is rolling the MBS out in phases: large taxpayers (₦5bn+) are already live; medium taxpayers (₦1bn–₦5bn) from 1 July 2026; small/emerging taxpayers (below ₦1bn) from 1 July 2027. We'll tell you exactly which bracket and date apply to you.
Small businesses come in last (below ₦1bn turnover, from July 2027), but they are not exempt — the mandate reaches them by phase. The ₦50 million figure you may have seen is the Tax Act's small-company VAT threshold, a different rule, and it does not apply to professional-services businesses. We'll confirm your position for free.
₦200,000 plus 100% of the tax you should have reported, plus interest at the CBN Monetary Policy Rate per year — on every sale that skips the system (s.104). A separate ₦1m + ₦10k/day penalty (s.103) applies only if you refuse to let the NRS deploy its technology.
NTAA 2025, s.104
Yes. The Federal Inland Revenue Service (FIRS) was renamed the Nigeria Revenue Service (NRS) on 1 January 2026. Same agency, same TINs, same 7.5% VAT, same mandate — only the name and portal branding changed. "FIRS e-invoicing" and "NRS e-invoicing" are the same thing.
No. A PDF — even a digitally signed one — is not a compliant e-invoice. Invoices must be submitted as structured data (UBL/Peppol format) to the NRS for clearance and carry the returned Invoice Reference Number (IRN). In Zinye that happens automatically behind the scenes.
This is the hidden risk. You cannot claim VAT input credit on an invoice that was not cleared by the NRS — so a supplier's non-compliance becomes your tax exposure. It's why cleared, IRN-stamped invoices matter across your whole supply chain, not just your own sales.
You enrol your business on the NRS e-invoice portal and connect an accredited Access Point Provider (APP). With Zinye we handle the enablement and the APP connection for you — you never log into the portal yourself.
The Invoice Reference Number — the unique identifier the NRS returns once it validates (clears) your invoice. A compliant invoice carries its IRN and a verifiable QR code; Zinye requests and stamps it on every sale automatically.
No. You invoice in Zinye exactly as you do today. Clearance, the reference number and real-time reporting all happen behind the scenes.
An APP is the accredited intermediary that connects your business to the NRS platform. We choose and connect one for you during setup.
This page explains the Nigeria Tax Act 2025 and the Nigeria Tax Administration Act 2025 in plain terms and is not legal or tax advice. The Nigeria Revenue Service (NRS) is the tax authority established in 2025 as the successor to the Federal Inland Revenue Service (FIRS). Specific obligations, thresholds and go-live dates depend on NRS deployment and regulations issued under the Acts — confirm your position with a Zinye readiness check or your tax adviser before acting.