Customer Advisory - Federal Government e-invoicing Mandate: Terminal Registration and Compliance Requirements

Dear Valued Customer,

The Federal Inland Revenue Service (FIRS) has introduced the FIRS Merchant Buyer Solution (FIRSMBS), a mandatory e-invoicing system for taxpayers in Nigeria to enhance tax compliance, transparency, and accountability.

In line with the government directive, all invoices from APM Terminals will be transmitted directly into the FIRSMBS system starting January 1, 2026.

Benefits for Customers

1. Compliance Support: Helps customers stay compliant with federal tax regulations and avoid penalties.
2. Ease of Verification: Customers can quickly confirm their TIN and invoice status through the FIRS portal.
3. Input and Output VAT Claims: Simplifying the VAT claim and revenue allocation process.

To facilitate the smooth implementation of the new tax policy, we kindly request that all customers provide the following details for registration through the below steps.

Step 1: Verify Your TIN

1. Visit the FIRS TIN verification portal: https://firs.gov.ng/tin-verification
2. Enter your TIN.
3. Ensure the system confirms your TIN as valid and active.
4. If your TIN is not registered on the FIRS portal, you can register for TaxProMax through the FIRS portal or visit the nearest FIRS office for assistance.

Step 2: Register on APM Terminals portal.

1. Visit the portal: https://vendorportal.apmterminals.com/consignee/home.php
2. Select the terminal you want to register under. (You can register for both terminals if you are transacting with both) and click get started
3. Enter your TIN and click search.
4. Validate TIN by clicking proceed.
5. Enter City, Phone Number, Postal Code and active Email.
6. Tick agree to consent to permit APM Terminals store the data for invoicing purpose.
7. Click Submit Registration.
8. Once approved, log in to access the e-invoicing services.

Kindly note that the registration is a one time registration per consignee or Customs Agency (Freight forwarder).

Please ensure that your registration is completed before 1st of January 2026 and failure to complete your registration you may not be able to generate your invoice(s).

For assistance, please contact:

• APAPA: appapmtcto@apmterminals.com
• ONNE: onne.customercare@apmterminals.com
• KANO: apmtkanocus@apmterminals.com

We appreciate your cooperation in complying with the Federal Government mandate.