In a separate circular dated 26 November 2025, the Accountant-General announced the rollout of the Federal Treasury e-Receipt (FTeR) system, which will take effect on January 1, 2026.
According to the OAGF, the FTeR will become the only valid and legally recognised receipt for all federal government transactions, replacing all paper-based and manually issued receipts.
The agency said the mandatory e-receipt marks a major shift in how citizens and businesses pay for government services, how payments are verified, and how MDAs account for inflows.
“This is a major shift in how Nigerians pay for government services and how such payments are verified. It directly affects citizens, businesses, MDAs, financial institutions, and digital service providers,” the OAGF stated.
The OAGF stressed that the circulars operationalise the Minister of Finance’s broader economic reform agenda—one focused on reducing human discretion, eliminating cash handling, enforcing full audit trails, and enabling real-time digital monitoring of government revenues.
The reforms are expected to boost efficiency, improve fiscal discipline, and support revenue mobilisation efforts as Nigeria deepens its shift toward a fully digital public finance architecture.
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