55 mandatory fields that must now appear on your e-invoice to ensure it doesn't get rejected by the NRS system

Q: 55 mandatory fields that must now appear on your e-invoice to ensure it doesn't get rejected by the NRS system

Under the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service (NRS) has adopted the international Peppol BIS Billing 3.0 standard. To be valid, an e-invoice must contain 55 data fields structured into specific categories. If any of the "Mandatory" fields are missing, the NRS portal will automatically reject the invoice, and your client will be unable to use it for tax deductions. The 8 Core Categories of Mandatory Fields 1. Header & Metadata Invoice Reference Number (IRN): A unique

Under the Nigeria Tax Administration Act 2025, the Nigeria Revenue Service (NRS) has adopted the international Peppol BIS Billing 3.0 standard. To be valid, an e-invoice must contain 55 data fields structured into specific categories.

If any of the "Mandatory" fields are missing, the NRS portal will automatically reject the invoice, and your client will be unable to use it for tax deductions.

The 8 Core Categories of Mandatory Fields

1. Header & Metadata

Invoice Reference Number (IRN): A unique ID generated by your system.
Invoice Issue Date & Time: The exact moment the transaction was recorded.
Invoice Type Code: (e.g., 380 for a Standard Invoice, 381 for a Credit Note).
Currency Code: (NGN for Naira, or specific codes for foreign currency).

2. Supplier (Seller) Details

Legal Name: Your registered business name.
Tax Identification Number (TIN): This must be active and valid.
Registered Address: Full street, city, and state.
Contact Details: Phone number and email address.

3. Buyer (Customer) Details

Customer TIN: Mandatory for B2B; the system will flag if the TIN doesn't exist.
Customer Name & Address: Required for all B2B and B2G transactions.
NIN/Phone Number: Often required for B2C transactions over ₦50,000 where a TIN isn't available.

4. Delivery & Contract Information

Delivery Date: When the goods were supplied or services rendered.
Purchase Order (PO) Number: Reference to the client's internal authorization.
Ship-to Address: If different from the billing address.

5. Itemized Line Details (The "What")

Description: Clear name of the product or service.
Quantity & Unit of Measure: (e.g., "5 Units", "10 Hours").
Unit Price: The price per single item before tax.
Gross Amount: Total for that specific line.

6. Tax Breakdown (Critical)

VAT Category Code: (e.g., Standard Rate, Exempt, or Zero-Rated).
VAT Rate: Usually 7.5% unless exempt.
WHT Rate: (e.g., 2% for supply or 5% for consultancy).
Calculated Tax Amounts: The exact Naira value for VAT and WHT per line.

7. Totals & Payment Terms

Total Amount Excluding Tax: The sum of all items.
Total VAT Amount: The grand total of tax to be remitted.
Total Amount Due: The final amount the customer must pay.
Payment Terms: (e.g., "Due on Receipt" or "30 Days").
Bank Details: Your account number and bank name for the transfer.

8. Security & Validation (System-Generated)

QR Code: A scannable code containing the invoice metadata.
Cryptographic Stamp Identifier (CSID): A digital signature from the NRS.
Validation Timestamp: The exact time the NRS "cleared" the invoice.

Important for 2026: The "Buyer Acceptance" Field

While not a field on the invoice you type, the system now includes an "Acceptance Status" field. After you send the e-invoice, your buyer has 72 hours to accept or reject it in the NRS portal. If they don't reject it, it becomes a final tax liability in your name.