Clarification on B2B E-Invoicing Flow ,Status Messages

bhanuprakashravilla

Hello Team,

Could you please help clarify the end-to-end B2B e-Invoicing flow for Nigeria — especially how it operates between FIRS and the Peppol network?

We’d like to understand the following points in particular:

Supplier (AR) Flow:

How invoices are transmitted from the supplier system to FIRS and/or Peppol for clearance and validation.

The sequence of status messages (e.g., submitted, validated, accepted, rejected, delivered, etc.) and which ones are in scope for taxpayers to consume.

Customer (AP) Flow:

How buyers or customers receive or retrieve their validated invoices.

Can customers download the cleared e-invoice PDF/XML directly from the FIRS or Peppol portal, or are suppliers still required to send it manually?

Any differences between FIRS and Peppol handling for these flows (e.g., data routing, acknowledgement formats, or response timing).

This information will help us align our architecture and message handling for both AR and AP processes.

Thanks in advance for your guidance and support.

SysAdmin

Dear @bhanuprakashravilla,

Please find our response to your questions below:

Could you please help clarify the end-to-end B2B e-Invoicing flow for Nigeria — especially how it operates between FIRS and the Peppol network? Kindly refer to the architect here for the B2B flow https://einvoice.firs.gov.ng/use-cases. Further communication will be made by the Peppol Authority in Nigeria on the interoperability with the Peppol. However, there won't be major shifts in the architecture because it already conforms to the 4-5 Corner Model.

We’d like to understand the following points in particular:

Supplier (AR) Flow: The supplier creates an invoice, signs it, and transmits it to the customer through the supplier's APP. Read more here: https://einvoice.firs.gov.ng/docs/introduction_

How invoices are transmitted from the supplier system to FIRS and/or Peppol for clearance and validation. Invoices are sent to the FIRS through the Sign endpoint. https://einvoice.firs.gov.ng/docs/access-point-providers/sign_

The sequence of status messages (e.g., submitted, validated, accepted, rejected, delivered, etc.) and which ones are in scope for taxpayers to consume. No specific sequence because implementation is decentralized. Your implementation flow will determine the sequence

Customer (AP) Flow: The customer’s APP receives a webhook notification for an Accounts Payable (AP) invoice. Upon receipt, the APP acknowledges (confirms endpoint), downloads the invoice, decrypts the file, and extends it to the customer’s system. Read more here: https://einvoice.firs.gov.ng/docs/access-point-providers/exchange_

How buyers or customers receive or retrieve their validated invoices. Customers will always be able to view the invoices transmitted to them on their e-Invoice portal. However, APP also has methodologies of extending the received invoices to the customer's systems

Can customers download the cleared e-invoice PDF/XML directly from the FIRS or Peppol portal, or are suppliers still required to send it manually? The customer can view or download the JSON Version on the FIRS e-Invoice Portal.

Any differences between FIRS and Peppol handling for these flows (e.g., data routing, acknowledgment formats, or response timing). Please refer to our response in question 1.

bhanuprakashravilla

thnaks for the response.
Can i have the documentation on Invoice status involved for AR Invoices and Payment status messages .
Thanks in advance

SysAdmin

Dear bhanuprakashravilla,

This is bounded by the foundational principle here: https://einvoice.firs.gov.ng/docs/access-point-providers/update

All subsequent documentation related to Accounts Receivable (AR) and payment is the responsibility of the service provider. The core rule is that the supplier must update the invoice payment status once payment has been received.

Leela

As we are shipping services company hence, the following sections may not be applicable. Please confirm if our understanding is correct:
Payee Party Name, Tax Representative Party Name, Bill Party Name, Shipping Party Name
Additionally, we would like to clarify the following points:
What will be the output of a compliant invoice — a QR code, CSID, or IRN number?
In the invoice PDF copy, should we print only the QR code, or should it include CSID, IRN, and QR code together?

SysAdmin

Dear Leela,

Please note that the applicability of the field mentioned depends on the specific business scenario. It is your responsibility to review the scenario definitions in the schema and interpret them accordingly.

The key indicators of a compliant invoice are:

Conformity with the prescribed schema,
Successful validation and generation of the IRN, and
Proper signing of the invoice.

The format or layout of your invoice is entirely at your discretion. However, it is mandatory to include the QR Code, as it serves as a critical security feature. All other design or content elements are optional and can be customized to your preference.