Nigeria is the first African country with its own Peppol Authority. The Federal Inland Revenue Service (FIRS) was designated as Peppol Authority in October 2025 and has introduced a phased e-invoicing mandate that affects all VAT-registered businesses.

The mandate follows a phased approach:

Wave 2 includes a six-month soft-landing period without penalties.

Nigeria uses a pre-clearance model via the FIRS MBS (Merchant Buyer Solution) platform:

1. The supplier submits the invoice to the MBS platform
2. FIRS validates the invoice and assigns an Invoice Reference Number (IRN) and QR code
3. The invoice is forwarded to the recipient
4. The recipient has 72 hours to reject the invoice

Each B2B invoice receives a cryptographic FIRS stamp as proof of registration.

For B2C transactions, direct reporting applies: transactions must be reported to FIRS within 24 hours, including QR code validation.

FIRS has registered Nigeria's Tax Identification Number (TIN) under ISO/IEC 6523 (EAS 0244) in collaboration with the Standards Organisation of Nigeria (SON). This makes Nigerian businesses addressable on the international Peppol network.

Businesses can connect via direct API integration or through Accredited Access Point Providers (APPs) certified by NITDA.

If you invoice Nigerian businesses, Peppol offers a standardised route. The eConnect PSB supports Nigerian Peppol identifiers (EAS 0244) and routes invoices to Nigerian recipients automatically via the Peppol network in Peppol BIS 3.0.

Want to send invoices to customers in Nigeria? Get in touch with our team.

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