Step 1: Log in / Connect to Your E-Invoicing Platform
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Access the FIRS-approved e-invoicing portal (via your service provider or integrated ERP/accounting system).
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Ensure your business profile is set up with:
Step 2: Create a New Invoice
Fill in the following mandatory fields:
Supplier Details (Your Business)
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Name of supplier
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TIN
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Contact address
Buyer Details (Customer)
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Name of buyer
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TIN (if available)
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Contact address
Transaction Details
Tax Details
Total Amount
Step 3: Submit Invoice for Validation
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Once the invoice is completed, click “Submit to FIRS” (or equivalent on your service provider’s portal).
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The system checks the format and contents against FIRS standards.
Step 4: Generate FIRS Reference Number (FRN)
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If successful, the system issues a Unique FIRS Reference Number (FRN).
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This number confirms the invoice is valid and logged in the national database.
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Example format: FIRS-INV-2025-000123456
Step 5: Share Invoice with Customer
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A PDF copy (or digital invoice) is generated with the FRN displayed clearly.
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Send this to the customer via email, portal, or print.
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Both supplier and buyer can verify the invoice on the FIRS validation portal using the FRN.
Step 6: Payment & Reporting
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When the buyer pays, the payment gateway also sends confirmation to FIRS.
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This ensures that every payment aligns with a registered invoice.
Invoice Header
Supplier: ABC Ltd | TIN: 12345678 | Address: Lagos
Buyer: XYZ Ltd | TIN: 87654321 | Address: Abuja
Date: Aug 20, 2025 | Invoice No: INV/2025/001
Item Details
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Product A – Qty: 100 – ₦1,000 each – ₦100,000
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Product B – Qty: 50 – ₦2,000 each – ₦100,000
Subtotal: ₦200,000
VAT (7.5%): ₦15,000
Total: ₦215,000
FIRS Reference Number (FRN): FIRS-INV-2025-000123456