Understanding the NRS Phased Rollout Timeline
When must large, medium, and emerging taxpayers comply with NRS e-invoicing? A clear timeline and what each phase means.
NRS e-invoicing is being rolled out in phases. Here’s the timeline and what it means for your business.
The three phases
Large taxpayers (2025)
Large taxpayers are required to comply first. If you’re in this category, you should already be live or well advanced.
Medium taxpayers (July 2026)
Medium taxpayers must be compliant by July 2026. That’s a fixed deadline. If you haven’t started your readiness and implementation, now is the time.
Emerging taxpayers (July 2027–2028)
Emerging taxpayers are phased in from July 2027 onwards. Exact dates may vary by segment, but planning early avoids a last-minute rush.
Why it matters
Missing your phase’s deadline can mean penalties and commercial pressure—buyers may reject non-validated invoices for VAT credit. Planning ahead lets you choose the right APP, integrate properly, and train your team.
What to do next
- Confirm which category (large, medium, emerging) your business falls into.
- Work back from your deadline to plan assessment, APP selection, and go-live.
- Get a free readiness assessment so you know your current state and next steps.
We help SMEs and mid-market across all phases. Contact us to discuss your timeline.
