A furniture company in Lagos just closed a ₦25 million contract. Finance sends the invoice, waits for payment – then the client asks for an IRN, a QR code, and proof of e-invoicing compliance.
Suddenly the team is staring down a wall of acronyms: TIN, MBS, APP, SI, IRN, UBL, PEPPOL.
If that sounds overwhelming, you’re not alone – and you don’t need to memorize a glossary to get compliant.
The 5-second version
Nigeria’s e-invoicing framework validates invoices electronically before they count as compliant records. That means moving off spreadsheets and email PDFs, and onto a system that talks to the national infrastructure.
Here’s the shorthand:
– TIN (Tax Identification Number): Your business’s tax ID. Every compliant invoice needs one attached.
– MBS (Merchant Buyer Solution): The government portal where invoices get processed and validated.
– APP (Access Point Provider): A licensed provider (like TPay) that transmits your invoices securely to that portal.
– SI (System Integrator): The layer that connects your existing accounting/ERP tools to the e-invoicing system, so you’re not starting from scratch.
– IRN + QR code (Invoice Reference Number): Every validated invoice gets a unique reference number and scannable code, so anyone can verify it’s real in seconds.
– UBL (Universal Business Language) / PEPPOL (Pan-European Public Procurement Online): The international formatting standards Nigeria’s system is built on, so your invoices are recognized whether your client is in Lagos or Lisbon.
Why it matters
Whether you’re billing a government agency, a supermarket chain, or an export client abroad, non-compliant invoices mean delayed payments and manual back-and-forth. Compliant ones clear faster and build trust automatically.
Where TPay fits in
TPay Invoice handles the technical layer – generating IRNs, embedding QR codes, formatting to UBL/PEPPOL standards, and transmitting through an approved APP – so your team doesn’t have to become e-invoicing experts to stay compliant.
Ready to see it in action, book a demo.
TPay: invoicing, payroll, expenses, taxes, and payments – one platform, built for Nigerian businesses.