New tax: APM Terminals, WACT transfer customer’s invoices to FIRS by January 1

The Federal Inland Revenue Service (FIRS) has introduced the FIRS Merchant Buyer Solution (FIRSMBS), a mandatory e-invoicing system for taxpayers in Nigeria to enhance tax compliance, transparency, and accountability.

In line with the government directive, APM Terminals Apapa and West African Container Terminal (WACT) have notified their customers that all invoices from them will be transmitted directly into the FIRSMBS system starting January 1, 2026.

This notice is contained in a Customer Advisory on Federal Government e-invoicing Mandate released by the two terminals separately on Monday, December 8, 2025.

Benefits for customers, according to the APM Terminals Apapa and WACT, are:

Compliance Support: Helps customers stay compliant with federal tax regulations and avoid penalties.

Ease of Verification: Customers can quickly confirm their TIN and invoice status through the FIRS portal.

Input and Output VAT Claims: Simplifying the VAT claim and revenue allocation process.

To facilitate the smooth implementation of the new tax policy, the terminals requested that all their customers should provide the necessary details listed in the advisory sent to them for registration.

On the steps for registration, the terminals encouraged their customers to visit FIRS TIN verification portal.

The terminals told their customers to ensure that their registration is completed before 1st of January 2026 and failure to complete the registration they may not be able to generate invoice(s).

“We appreciate your cooperation in complying with the Federal Government mandate,” said the terminals.