NIGERIA-FIRS-DETAIL

FIRS Nigeria e-invoice UBL clearance pilot.

Definition

FIRS e-invoicing architecture: Nigeria UBL 2.1 customisation format, CSCA (Country Signing Certificate Authority) digital signature, clearance via FIRS Merchant-Buyer Solution portal, IRN (Invoice Reference Number) returned + QR code, FIRS REST API ERP integration. Nigeria VAT standard rate 7.5% (since February 2020). FIRS Strategic Plan 2021-2025 includes VAT digitalisation, TaxPro Max platform modernisation (filing), VAT Modification Act 2020. Penalties NGN 25000 + 5% sum non-compliance.

Origin

FIRS Federal Board of Inland Revenue 1943 ; FIRS Establishment Act 2007 restructuring ; e-invoicing pilot launched 2024 ; phased mandate 2025-2026.

Example in context

Dangote Cement Nigeria participates in FIRS e-invoicing pilot 2024: invoice issuance via Nigeria UBL 2.1, CSCA signature, FIRS portal clearance, IRN returned, SAP ERP integration via REST API.

Related terms

• ZATCA — e-invoice clearance reference.