NRS e-invoicing in iPay: from draft to paid

E-invoicing changes one thing about how you bill customers: an invoice is not final until the Nigeria Revenue Service (NRS) has seen it. Each invoice has to be submitted, receive an Invoice Reference Number (IRN) and a QR code, and only then go to your customer.

iPay is a licensed NRS System Integrator and Access Point Provider, so that submission happens inside the product, as part of issuing. There is no separate portal to upload to and no second system to keep in step.

From draft to paid

Draft. You create the invoice in iPay. It gets the next number in a gap-free sequence, so there are no missing numbers for an auditor to question.
Issue. When you issue it, iPay submits the invoice to NRS through its Access Point.
Stamp. NRS returns the IRN and QR code, and iPay adds both to the invoice.
Send. The stamped invoice is emailed to your customer with a link to view it online. They do not need an iPay account.
Paid. When the customer pays, in full or in part, iPay records the payment and reports the payment status back to NRS.

Every submission attempt is kept as an audit trail against the invoice, so you can always show what was sent, when, and what came back.

Credit notes follow the same path

If an invoice needs correcting or refunding, you raise a credit note against it. The credit note is submitted to NRS the same way, and applied to the invoice’s balance, so the record on both sides stays consistent.

Multi-currency invoices

You can invoice in a foreign currency. iPay captures the exchange rate when the invoice is issued and freezes it, so the naira value on record does not drift afterwards.

When does this apply to you?

NRS is rolling out e-invoicing in phases by taxpayer size. Where your business falls determines your timeline. If you are not sure, book a demo and we will walk through it with you, using your own invoices.