E-invoice Preflight now has a page for Nigeria, the 55th row in its mandates-by-country table.
Nigeria's Revenue Service (the successor to FIRS) runs a clearance system, the Merchant Buyer Solution: the seller's system sends the invoice through an accredited provider, and the system returns an invoice reference number and a QR code. The rollout goes by turnover, with medium taxpayers (1 to 5 billion naira) reported from 1 July 2026.
What the page does not do is pretend to certainty. The fetch tools for official sources were unavailable in this run, so it is written from search excerpts only. Large-taxpayer dates differ between sources after an extension, the invoice format is not confirmed (Peppol-aligned, UBL named, but one source says no standard was gazetted), and the penalty figure comes from a single summary. Each of these is stated on the page, and the open item is recorded in the flagship notes: read NRS Information Circular 2026/05 and the MBS portal.
The checker has no Nigerian rules. It still catches the totals, tax breakdown and identifier faults that any clearance system rejects, locally, with nothing uploaded.