Federal Gazette
4notify Nigeria · Federal Republic notices
OFFICIAL · FIRS · e-Invoice
Gazette No
FG-NG-003
Date
2026-05-27
Status
In force
Category
Taxation

FIRS e-invoicing, TIN and VAT: clearance acknowledgements and delivery notices to the Nigerian business

The Federal Inland Revenue Service (FIRS) administers the national e-invoicing programme, anchored to each business's Taxpayer Identification Number (TIN) and the 7.5% Value Added Tax. Cleared invoices must carry a validated reference before they reach the buyer. 4notify integrates with Nigerian accounting and ERP systems and delivers clearance acknowledgements, validation status reports and delivery notices to the right finance officer.

EmailWebhook
Preamble

Section 1 — In exercise of the powers conferred by the Federal Inland Revenue Service (Establishment) Act 2007 and the Value Added Tax Act, this Gazette is issued concerning the delivery of clearance acknowledgements and validation reports for FIRS e-invoicing.

Statutory basis
FIRS (Establishment) Act 2007

Statutory mandate of the FIRS over federal taxes, the TIN register and the e-invoicing programme.

Value Added Tax Act (as amended)

7.5% VAT regime and its itemisation on the cleared electronic invoice.

FIRS e-Invoicing Guidelines

Clearance flow, invoice reference number (IRN) and integration specifications for taxpayers.

Implementation
01

Accounting/ERP webhook

4notify subscribes to the e-invoice queue of the ERP or accounting software; validation runs before the document is cleared to FIRS.

02

Clearance acknowledgement + validation report

Acknowledgement to the issuer in 60 seconds; validation status (cleared / with remarks / rejected) within 5 minutes.

03

Routing to the right finance officer

Using the recipient TIN, the acknowledgement is routed to the responsible accountant or tax officer.

04

Five-year retention

Every invoice and acknowledgement is held with a hash signature for five years, in line with the tax record-keeping obligation.

Delivery envelope
xml
<invoice-ack xmlns="https://4notify.net/firs-einvoice/ng/v1">
  <irn>NG-IRN-2026-0001234567890</irn>
  <supplier_tin>01234567-0001</supplier_tin>
  <buyer_tin>09876543-0001</buyer_tin>
  <type>StandardInvoice</type>
  <vat_rate>7.5</vat_rate>
  <clearance_status>cleared</clearance_status>
  <ack_channel>email,webhook</ack_channel>
  <finance_officer_tin>11045078-0001</finance_officer_tin>
</invoice-ack>
Sample message
EmailSubject: Clearance acknowledgement: FIRS e-invoice IRN …1234567890

Dear taxpayer, We received and validated your e-invoice (IRN …1234567890) on 27/05/2026 at 14:32. Clearance status: cleared Routed to: finance officer (TIN 11045078-0001) Regards, 4notify Operations

Compliance checklist
  • ERP / accounting software webhook configured
  • Invoice validation at the API edge
  • Acknowledgement P50 ≤ 60 seconds measured
  • Five-year retention documented
The 4notify difference

4notify is the only A2P provider with native integration to Nigerian ERPs, FIRS e-invoice validation at the API edge and a five-year signed audit custody aligned to the federal tax record-keeping obligation.

Frequently asked questions
Does 4notify need our FIRS credentials?

No. 4notify works with the delivery envelopes your accounting system emits; the connection to the FIRS clearance platform stays inside the taxpayer's own software.

What happens during the phased e-invoicing rollout?

4notify processes the acknowledgement envelope the same way regardless of which rollout phase your business sits in; what changes is the issuer's clearance integration, not our delivery and validation layer.

Published by authority
4notify Operations Department
2026-05-27 · FG-NG-003

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