Frequently Asked Questions (FAQs)

General Questions

Q: What is e-Invoicing? E-Invoicing is the automated exchange of invoice data between a supplier's and buyer's financial systems in a structured, machine-readable format (UBL 2.1). Unlike PDFs or scanned documents, e-Invoices are validated in real-time by NRS, assigned an Invoice Reference Number (IRN), and cryptographically stamped (CSID) to ensure authenticity and compliance with Nigeria's tax regulations.

Q: Who needs to comply with e-Invoicing? All businesses registered with NRS that issue invoices for goods and services are required to comply with the e-Invoicing mandate according to the phased rollout timeline.

Q: Is e-Invoicing mandatory? Yes, according to the NRS e-Invoicing rollout timeline, businesses must transition to electronic invoicing in phases.

Q: What is the difference between an SI and an APP? A System Integrator (SI) helps integrate your business software with the e-invoicing system. An Access Point Provider (APP) handles the secure transmission of invoices to and from NRS.

Technical Questions

Q: Can I use my existing accounting software? Yes, if your accounting software can integrate with a licensed SI and APP. Many popular software providers are working on NRS-compliant integrations.

Q: What happens if my invoice is rejected? You'll receive an error code explaining the rejection reason. Common reasons include invalid TIN, missing required fields, or incorrect tax calculations. Fix the issue and resubmit.

Q: Do I need separate API keys for sandbox and production? Yes, sandbox and production environments use different API credentials. Always test in sandbox first before going live.

Q: How do I handle credit notes and debit notes? The e-Invoicing system supports credit notes and debit notes as separate invoice types. They follow the same schema with specific type codes.