The Nigeria Revenue Service has set a 31 July deadline for all large taxpayers—companies with annual turnover of at least N5 billion—to fully adopt the national e-invoicing and Electronic Fiscal System, known as the Merchant Buyer Solution. The agency warned that any defaulting company will face regulatory and enforcement actions under existing tax laws. Compliance requires completing onboarding, system integration through approved access point providers, validation testing, and the active transmission of invoices to the NRS platform. As of the first quarter, more than 1,000 companies had already complied, but the NRS has begun monitoring adherence ahead of the deadline, marking a shift from voluntary encouragement to mandatory enforcement.

In Russia, the government has approved a bill that makes tax monitoring compulsory for residents of special economic zones, with a two-year window from the signing of an activity agreement to connect. Small and medium-sized enterprises are exempt. The move extends a system that since 2016 has allowed companies to voluntarily grant the Federal Tax Service real-time online access to accounting and tax data, enabling inspectors to flag risks and errors early. Participants can avoid penalties by correcting violations promptly. The bill’s authors argue it will reduce disputes and streamline control for large residents. The initiative comes amid a broader reform of special economic zones, as the finance ministry has repeatedly questioned their efficiency and sought to cap tax breaks. In 2024, the government lowered the turnover and asset thresholds for voluntary tax monitoring to 800 million roubles and the tax paid threshold to 80 million roubles, widening the pool of eligible firms.

The United States Internal Revenue Service has separately confirmed it can carry out home visits and collection actions against taxpayers who have not resolved federal tax debts after ignoring multiple written notices. The agency stressed such visits are rare and only occur after unanswered correspondence or significant discrepancies in reported information. Agents may request proof of income, expenses or business activity, but the IRS does not demand immediate payments or threaten police action. Official contacts are always preceded by a mailed notice and never occur through social media or private messages, a clarification aimed at curbing impersonation scams.

In the United Arab Emirates, the Ministry of Finance has granted pre-approved status to Tax Star, a local tax software firm, as an official e-invoicing service provider, one of 42 companies cleared to help businesses meet upcoming mandatory e-invoicing rules. Large businesses with annual revenue of Dh50 million or more must select a provider by 30 October 2026 and begin issuing compliant invoices by 1 January 2027; smaller firms have until 31 March 2027 to choose and 1 July 2027 to start. Non-compliance will incur a monthly fine of Dh5,000. In a parallel move to strengthen financial infrastructure, the UAE also launched Jaywan, a national card payment scheme accepted across point-of-sale terminals, e-commerce platforms and ATMs. The next milestones to watch are Nigeria’s 31 July enforcement deadline and the UAE’s 30 October provider selection cut-off, both of which will serve as early indicators of the operational readiness of these digital tax regimes.