NRS e-invoicing, Phase 2

What are your unverified supplier invoices going to cost in January?

Enter the value of supplier invoices you cannot confirm are validated with the Nigeria Revenue Service. One invoice or a year's worth, the maths is the same.

days to enforcement, January 2027

Your numbers

Supplier invoices you cannot confirm are validated, excluding VAT

₦

Example value shown. Put in one invoice, or everything you have bought this year from suppliers who cannot show you an Invoice Reference Number.

Is the company paying tax on its profits?

A disallowed expense only costs cash now if there is taxable profit to add it back to.

Don't have that figure? Estimate it from annual spend

Annual spend on supplier invoices, excluding VAT

₦

Share of that spend you cannot yet confirm is validated

If you have not asked your suppliers for an Invoice Reference Number, most companies land between 30% and 60%.

That is ₦360,000,000 of unverified invoices.

Rates and assumptions

VAT rate (%) Companies Income Tax (%) Development Levy (%) Share of invoices carrying VAT (%)

Defaults follow the Nigeria Tax Act 2025 for a company that is not a small company. The levy applies to assessable profits. Exempt or zero-rated purchases carry no VAT, so lower the last figure if they are a large share.

Exposure if nothing changes on these invoices

₦4,150,000

on ₦10,000,000 of invoices that were never validated

Input VAT strandedAn invoice without an Invoice Reference Number is not an invoice for VAT purposes ₦750,0007.5% of ₦10,000,000

Companies Income Tax on the disallowed expenseIf the deduction is challenged and lost on audit ₦3,000,00030% of ₦10,000,000

Development Levy on the add-back4% of assessable profits ₦400,0004% of ₦10,000,000

Book a 30-minute readiness check Read the article

The readiness check looks at your top suppliers by spend, your own validation status, and the real number at risk. No charge for the conversation. You leave with a figure you can take to your board.

Phase 1, above ₦5bn turnover

Under enforcement

Live November 2025. Enforced since April 2026.

Phase 2, ₦1bn to ₦5bn

Review window now

Live 1 July 2026. Post go-live review October to November 2026. Enforcement from January 2027.

Phase 3, below ₦1bn

July 2027

Live 1 July 2027. Enforcement from January 2028.