Hard questions, straight answers
The questions buyers actually ask once the sales pitch is over. Use these to pre-empt the conversation.
The mandate
Is e-invoicing actually mandatory?
Yes. The Tax Administration Act (s.23) and Nigeria Tax Act (s.158) require every VAT-registered invoice — B2B, B2G, and B2C — to be fiscalised through NRS. Tier-1 (turnover >₦5bn) has been live since August 2025 with enforcement from April 2026.
What's the difference between go-live and enforcement?
Go-live is when submission becomes possible and expected. Enforcement is when penalties start being assessed. The gap is your grace period — but the penalty meter runs from enforcement day one.
Are B2C transactions in scope?
Yes. B2C uses post-report (within 24 hours) instead of pre-clearance, with a QR code on the receipt. Volume play — retail, petrol, telco, F&B.
The penalties
What does day-one non-compliance cost?
₦1,000,000 immediately, then ₦10,000 per day after. Plus ₦200,000 per non-compliant invoice. Plus 100% denied VAT input credit on procurement.
Do penalties stack?
Yes — and there's no rounding-down. Daily + per-invoice + VAT all apply simultaneously. The Phase-1 enterprise scenario in the calculator routinely shows multi-billion ₦ annual exposure.
Can penalties be appealed?
Procedurally yes, but NRS publishes the rejection reason (one of 12 codes). Without a clean audit trail you cannot argue. DigiTax's pre-flight catches all 12 before NRS ever sees them.
Integration
How long does integration take?
Depends on your stack. Manual / Excel: same day on the dashboard. SME accounting (QuickBooks, Xero, Zoho): 1–2 weeks. Mid-market ERP: 2–4 weeks. SAP S/4HANA / Oracle: 3–6 weeks. Use the integration estimator for a precise read.
Do we need our own dev team?
No. The dashboard requires zero engineering. The POS app deploys same-day. API/ERP integrations are faster with an internal team, but DigiTax delivers the full stack including integration as a service.
What about our global Sovos / Avalara / Edicom contract?
Most global platforms are not NRS-certified yet. Ask them in writing whether your Nigerian entity has issued a live IRN-stamped invoice. If not — DigiTax runs as the certified local layer; you keep the global contract intact.
The product
What's the difference between an SI and an APP?
SI = System Integrator (builds the connection). APP = Access Point Provider (transmits to NRS). You need both. DigiTax is licensed as both — one vendor, one contract, one accountability line.
How does DigiTax compare to Big-4 firms?
Big-4 sell advisory plus a third-party platform. DigiTax is the platform — half the implementation time, dedicated NRS engineering, not a side-project of a tax practice.
What happens if NRS changes the schema?
The APP layer absorbs schema changes. Your ERP doesn't need to redeploy. That's the value of running through a certified APP rather than direct-to-NRS.