Upperlink Picked as System Integrator for Nigeria E-Invoicing

In Short

• Nigeria Revenue Service (NRS) has authorised Upperlink Limited as a system integrator for Nigeria’s national e-invoicing platform.
• Upperlink will help connect businesses to NRS’ Merchant Buyer Solution (MBS) framework.
• The work covers real-time invoice validation, secure transmission, and compliant digital tax reporting.

What Happened

Upperlink’s new role ties into Nigeria’s phased rollout of mandatory electronic invoicing. E-invoicing means invoices are created and exchanged digitally, instead of paper or informal PDF sharing, and are validated through a central system.

NRS said the authorisation allows Upperlink to onboard businesses and institutions to its Merchant Buyer Solution (MBS) framework. The MBS is the set of rules and tools NRS uses to standardise how invoices are issued, checked, and reported for tax purposes.

As system integrator, Upperlink is expected to handle the “plumbing” that makes the platform work for organisations. That includes real-time invoice validation (an instant check that an invoice meets required fields and formats), secure transmission (sending invoices safely over approved channels), and compliant digital tax reporting.

Upperlink’s managing director, Olusegun Akano, pointed to the company’s track record in enterprise software and national-scale infrastructure projects. He also highlighted its regulated payments experience, including its Central Bank of Nigeria licence as a Payment Solution Service Provider and its role as an aggregator to the Nigeria Inter-Bank Settlement System.

Why It Matters

Mandatory e-invoicing can change how Nigerian businesses handle accounting and tax compliance. For many SMEs and large enterprises, it can mean updates to billing systems, ERP software (company finance and operations tools), and internal approval workflows.

For government, real-time validation and digital reporting can reduce manual reconciliation and increase visibility into taxable transactions. For businesses, earlier validation can lower the risk of rejected invoices, penalties, or mismatched tax filings.

The phased implementation also suggests a growing market for compliance tooling, integrations, and support services as more sectors are brought into the national e-invoicing regime.