Sample E-Invoice Generation Flow

Step 1: Log in / Connect to Your E-Invoicing Platform

• Access the FIRS-approved e-invoicing portal (via your service provider or integrated ERP/accounting system).

• Ensure your business profile is set up with:

  • Business Name

  • TIN (Tax Identification Number)

  • Registered Address

Step 2: Create a New Invoice

Fill in the following mandatory fields:

Supplier Details (Your Business)

• Name of supplier

• TIN

• Contact address

Buyer Details (Customer)

• Name of buyer

• TIN (if available)

• Contact address

Transaction Details

• Invoice number (auto-generated or your internal sequence)

• Date of transaction

• Item description(s)

• Quantity

• Unit price

• Subtotal

Tax Details

• VAT (if applicable)

• Withholding tax (if applicable)

• Other statutory taxes

Total Amount

• Net amount + taxes = Invoice total

Step 3: Submit Invoice for Validation

• Once the invoice is completed, click “Submit to FIRS” (or equivalent on your service provider’s portal).

• The system checks the format and contents against FIRS standards.

Step 4: Generate FIRS Reference Number (FRN)

• If successful, the system issues a Unique FIRS Reference Number (FRN).

• This number confirms the invoice is valid and logged in the national database.

• Example format: FIRS-INV-2025-000123456

Step 5: Share Invoice with Customer

• A PDF copy (or digital invoice) is generated with the FRN displayed clearly.

• Send this to the customer via email, portal, or print.

• Both supplier and buyer can verify the invoice on the FIRS validation portal using the FRN.

Step 6: Payment & Reporting

• When the buyer pays, the payment gateway also sends confirmation to FIRS.

• This ensures that every payment aligns with a registered invoice.

Sample Invoice Layout (Simplified)

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

1. Product A – Qty: 100 – ₦1,000 each – ₦100,000

2. 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