NIGERIA-FIRS
Federal Inland Revenue Service — e-Invoicing compliance, Africa / Middle East.
Definition
FIRS (Federal Inland Revenue Service) has been piloting the Nigerian national e-invoicing system since 2022. Mandatory pilot for large taxpayers (revenue ≥ ₦1 billion) from July 2024. TaxPro Max platform for VAT submission and various declarations. Merchant Buyer Solution (MBS) for invoicing.
Origin
Finance Acts 2022 and 2023 laid the legal framework. FIRS roadmap published 2024 targets 100% mandatory B2B by 2026.
Example in context
MBS pilot: a large taxpayer business sends invoices via FIRS REST API, receives a mandatory IRN + QR code.