Medium taxpayers went live on 1 July 2026. Enforcement for businesses with annual turnover of ₦1 billion to ₦5 billion starts in January 2027, and smaller businesses go live on 1 July 2027. Each phase brings a new group of businesses that need an Access Point Provider.
Become an Access Point Provider for Nigeria’s e-invoicing system
Nigeria’s E-Invoicing and Electronic Fiscal System, the Merchant Buyer Solution (MBS), is built on the Peppol framework, with the Nigeria Revenue Service (NRS) as Peppol Authority. Businesses connect through accredited Access Point Providers (APPs), which exchange PINT NG invoices and transmit invoice data to the NRS. With a Hosted Access Point, your organization is accredited and holds the Access Point Provider role, while Qvalia operates the underlying infrastructure.
Your accreditation, your customers
You hold the Service Provider Agreement with the NRS, OpenPeppol membership, Access Point identity and PKI certificate, and you own the relationship with your customers in Nigeria.
Infrastructure operated by Qvalia
Qvalia operates the Access Point infrastructure, monitoring, maintenance and network updates, and supports you through the technical testing steps.
Built for service providers in Nigeria
For IT service companies, ERP and accounting software vendors, and outsourcing providers established in Nigeria that want to offer MBS compliance as their own service.
Hosted Access Point
What Qvalia runs
Qvalia provides and operates the Access Point infrastructure: AS4 messaging, validation, monitoring, maintenance and updates when Peppol or NRS specifications change. Qvalia also provides the agreed technical evidence for the hosted components.
What you own
Your organization holds the Access Point Provider role in Nigeria and the obligations that come with it.
- NRS accreditation and Service Provider Agreement
- OpenPeppol membership
- Access Point identity and Peppol PKI certificate
- ISO/IEC 27001 certification covering your Peppol scope
- Customer contracts, pricing and support
async function httpsPost(registrationNumber, body) {
await fetch(`https://api.qvalia.com/transaction/${registrationNumber}/invoices/outgoing`, {
method: 'POST',
headers: {
'Content-Type': 'application/json',
Authorization: '412ee738......d3e469a7'
},
body
});
};APIs and a white-label option for your customers
Connect your customers’ ERP and accounting systems through Qvalia’s REST APIs, or offer Qvalia’s web application under your own brand. Both run on the same hosted infrastructure, separate from your Peppol identity.
- Invoicing API: send, receive, and manage invoice documents
- Order API: automate purchase orders and responses
- OCR API: convert PDF invoices into structured data
- Enrichment API: AI-powered classification and posting suggestions
- Connectors and integration support for enterprise systems
Document types
Peppol business documents
PINT NG invoices and credit notes are the documents in scope for the MBS. The same infrastructure handles other Peppol business documents for customers that trade in other markets.
BIS Billing Invoice
Credit Note
Self-Billing Invoice
Invoice Response
Message Level Response
Order & Order Response
Advanced Ordering
Catalog & Response
Despatch Advice
Punch Out
Accreditation in Nigeria in four steps
The NRS publishes a 12-step application procedure for Access Point Providers. The four stages below group those steps.
- Apply to the NRS and OpenPeppol
Submit your application to the NRS for interim production enablement, apply for OpenPeppol membership and sign the initial Service Provider Agreement. - Set up SMP access and test certificates
Get access to the Nigeria SMP and request a Peppol PKI test certificate for pre-approval testing. - Pass conformance testing
Complete the OpenPeppol onboarding test, interoperability testing in the sandbox and PINT NG compliance testing, with your Access Point running on Qvalia’s infrastructure. - Get accredited and go live
Countersign the final Service Provider Agreement, obtain the production certificate and accreditation certificate, and configure your Access Point in the Nigeria SMP.
Who it is for
Built for service providers entering the MBS
Hosted Access Point fits organizations that must hold the Access Point Provider role in their own name but do not want to build and operate Peppol infrastructure.
- IT service and system integration companies in Nigeria
- ERP, accounting and billing software vendors
- Outsourcing and BPO providers
- E-invoicing providers moving onto the Peppol framework
- Your own NRS accreditation and Peppol identity
- Access Point operations, monitoring and updates by Qvalia
- Optional white-label application and REST APIs
- Partner support through certification and launch
What is the Merchant Buyer Solution (MBS)?
The Merchant Buyer Solution, formally the E-Invoicing and Electronic Fiscal System, is the NRS platform for mandatory e-invoicing in Nigeria. Invoices are exchanged through accredited Access Point Providers on the Peppol network using the PINT NG specification, and invoice data is transmitted to the NRS. See mbs.gov.ng.
When does e-invoicing become mandatory in Nigeria?
The NRS rolls out e-invoicing by taxpayer size. Large taxpayers, with annual turnover above ₦5 billion, went live in November 2025, with enforcement from April 2026. Medium taxpayers, with ₦1 billion to ₦5 billion, went live on 1 July 2026, with enforcement from January 2027. Emerging taxpayers, below ₦1 billion, go live on 1 July 2027, with enforcement from January 2028.
Who is the Peppol Authority in Nigeria?
The Nigeria Revenue Service (NRS). Service providers established or headquartered in Nigeria sign their Service Provider Agreement directly with the NRS. Providers based outside Nigeria register with the Peppol Authority in their own country, or with OpenPeppol where none exists, and must also meet the NRS’s local requirements for Nigerian customers.
What does it take to become an Access Point Provider?
On completion of the NRS application procedure, your organization holds a Service Provider Agreement with the NRS, OpenPeppol membership and a technical connection to the Peppol network. The procedure has 12 steps, from the initial application and interim production enablement, through test certificates, sandbox interoperability testing and PINT NG compliance testing, to accreditation certification and configuration in the Nigeria SMP.
Here’s our quick guide for Nigerian e-invoicing compliance.
Do we need to operate our own SMP?
No. Nigeria uses a national SMP, and the final accreditation step is configuring your Access Point there.
Is Qvalia’s ISO/IEC 27001 certification enough for us?
No. The service provider legal entity must hold its own ISO/IEC 27001 certification, or an equivalent accepted by OpenPeppol, covering its Peppol scope. Certification held by a hosting provider cannot be inherited. Qvalia provides the agreed technical evidence for the hosted components.
Do you guarantee accreditation?
No. Approval rests with the NRS and OpenPeppol. Qvalia supports conformance testing, technical documentation and launch.
How long does it take?
A Hosted Access Point project typically takes months. The schedule depends on existing certifications, conformance testing and the NRS’s process.
Can we offer our customers a ready-made application?
Yes. The interface and the Peppol identity are separate. You can use your own platform, connect customer systems through Qvalia’s REST APIs or add Qvalia’s White-label platform under your brand.
Ready to connect?
Whether you need to launch a new invoicing flow in your platform or improve AP efficiency and control across your organization, we’ll help you find the right setup.
Adapted to your systems, workflows, and delivery model
Designed for scale, compliance, and operational control
Guidance on setup, rollout, and next-step automation