Nigeria's mandate runs on a central clearance platform, not on an invoice network. An in-scope supplier submits each invoice to the tax authority over HTTPS as UBL-derived JSON; the platform validates and signs it and returns an invoice reference number and a QR signature, and only then is the document cleared. Supplier and buyer are identified by TIN. GoRoute connects you to that platform — and, separately, to the Peppol network for cross-border trade.
Nigeria's Federal Inland Revenue Service (FIRS) is modernizing tax administration through mandatory electronic invoicing, delivered through the Merchant-Buyer Solution — a central platform that clears an invoice before the buyer sees it. Submission is an HTTPS REST call, the invoice is validated and then signed, and the reference number is composed by the sender from the invoice number, the service identifier the platform issued and the date. Nothing in that flow is Peppol.
Supplier and buyer are identified by Tax Identification Number, or by RC- plus the incorporation number — not by a Peppol participant identifier. Integration options.
Peppol is our cross-border route only, and separate from the domestic mandate: trading partners in 40+ countries, which matters for Nigeria's oil & gas, manufacturing and export sectors.
Proper handling of Nigeria's 7.5% VAT rate with automatic tax calculation and FIRS-compliant invoice formats.
FIRS Compliance
Meet federal tax authority reporting requirements digitally
Oil & Gas Trade
Streamlined invoicing for Nigeria's largest export sector
Africa's Largest Economy
Digital invoicing for 200M+ population market
Multi-Currency Support
NGN, USD, EUR, and GBP invoicing with automatic FX
Everything Nigerian businesses need for compliant electronic invoicing — from clearance on the FIRS platform to cross-border Peppol connectivity.
E-invoices conform to FIRS standards with proper VAT treatment and TIN validation for Nigerian tax compliance.
Automatic FIRS Tax Identification Number lookup and validation for Nigerian trading partners.
Accurate 7.5% VAT calculation with exemption codes for zero-rated and exempt Nigerian supplies.
UBL-derived JSON up to 2 MB, submitted over HTTPS. Validation runs first; signing follows, and returns the invoice reference number and QR signature.
Cross-border trade with partners across Africa, Europe and worldwide over the Peppol network — a separate route from Nigeria's domestic clearance.
Integrate e-invoicing into your ERP or accounting system with our developer-friendly API.
Clear invoices on Nigeria's platform, and trade across borders over Peppol, through one API. We have exercised the clearance integration end to end against the authority's sandbox.
For businesses in scope, yes. The tax authority operates a central clearance platform, the Merchant-Buyer Solution, and an in-scope supplier submits each invoice to it over HTTPS to be validated and signed before the buyer receives it. Which taxpayers are in scope, and from which date, is set by the authority's own rollout notices. The Nigeria e-invoicing mandate 2026 sets out what the authority has actually dated.
TIN (Tax Identification Number) is Nigeria's standard business tax identifier. It is how the supplier and the buyer are identified on the clearance platform, and a supplier party must carry one. A business may also be identified by RC- plus its incorporation number.
No. Nigeria's domestic mandate runs on a central clearance platform reached over HTTPS, not on the Peppol network. There is no AS4 transport, no SMP lookup and no Peppol participant identifier in the flow. What you need is your own registration on the Nigerian platform, or a provider registered on it as a System Integrator or Access Point Provider — a Nigerian role defined by the tax authority, which is not a Peppol Access Point. The Merchant-Buyer Solution explained sets the two side by side.
Yes, by a different route than the domestic mandate. Domestic invoices are cleared on the tax authority's platform; cross-border invoices travel over the Peppol network, where GoRoute is a certified Access Point and SMP serving trading partners in 40+ countries. Both routes run through one API. See our e-invoicing whitepapers and API documentation.
