What is ATRS (Automated Tax Remittance System)?
Quick Answer
ATRS (Automated Tax Remittance System) is a live REST API by the Nigeria Revenue Service (formerly FIRS) that enables businesses to automatically collect and remit VAT through their POS systems, e-commerce platforms, or payment gateways. It is accessible at atrs-api.firs.gov.ng and uses OAuth 2.0 authentication. Businesses register through the eCitizen portal at ecitizen.firs.gov.ng.
Registration Threshold
ATRS applies to any business using POS systems, e-commerce platforms, or digital payment systems that process VATable transactions. There is no separate turnover threshold. If your business collects payments digitally and those payments include VAT, ATRS integration lets you automate compliance.
Who Must Register for ATRS (Automated Tax Remittance System)?
How to Register for ATRS (Automated Tax Remittance System)
Register on eCitizen Portal
Apply for ATRS API Access
Obtain OAuth 2.0 Credentials
Integrate API Endpoints
Test in Sandbox Environment
Go Live with Automated Remittance
How ATRS Works
ATRS creates a direct link between your payment system and the Nigeria Revenue Service. Instead of manually calculating and filing VAT each month, the process happens automatically with every transaction.
Sale Occurs
A customer makes a purchase through your POS, website, or payment terminal.
Data Sent via API
Your system sends the transaction details (amount, VAT, items) to the ATRS API in real time.
NRS Validates & Issues Receipt
The NRS validates the data, records the VAT, and returns a receipt with a unique QR code.
VAT Automatically Tracked
The VAT is recorded in the NRS system. No need for manual returns. Your records stay audit-ready.
API Overview
Technical Summary
ATRS is a RESTful API hosted at atrs-api.firs.gov.ng. It uses OAuth 2.0 for authentication, MD5 signing for data integrity, and returns JSON responses including QR code data for receipt verification.
Authentication
OAuth 2.0 with Client ID and Client Secret. Tokens must be refreshed before expiry. All requests require a valid Bearer token.
Core Endpoints
POST endpoints for creating bills and receipts. Each transaction gets a unique identifier and QR code from NRS.
Data Integrity
MD5 signing ensures transaction data has not been tampered with between your system and the NRS servers.
QR Code Receipts
Every validated transaction returns QR code data. Print this on customer receipts for instant NRS verification.
Note: Full API documentation (Swagger/OpenAPI) is available after registering on the eCitizen portal. This guide covers the high-level architecture only.
ATRS vs Manual VAT Filing
| Aspect | ATRS (Automated) | Manual Filing |
|---|---|---|
| Timing | Real-time with each transaction | Monthly, by the 21st |
| Process | Automatic via API integration | Manual calculation and form submission |
| Receipts | QR-coded, NRS-verified instantly | Paper-based, no instant verification |
| Audit readiness | Always audit-ready, full digital trail | Depends on record-keeping quality |
| Error risk | Minimal, system-validated | High, manual data entry errors |
| Cost | Development/integration cost upfront | Ongoing staff time each month |
Who Benefits Most from ATRS
Retail Businesses
Shops and supermarkets with POS terminals can automate VAT on every sale. No more end-of-month calculations.
E-Commerce Platforms
Online stores and marketplaces can integrate ATRS into checkout flows for automatic VAT compliance on every order.
Restaurants & Hospitality
Hotels, restaurants, and event venues with high transaction volumes benefit from automated receipt generation with QR codes.
Service Providers
Professional service firms, logistics companies, and B2B providers can automate VAT on invoiced services.
Official Resources
Compliance Checklist
Penalties for Non-Compliance
| Violation | Penalty | Notes |
|---|---|---|
| Failure to remit collected VAT | 100% of unremitted tax + penalty interest | - |
| Late VAT remittance | 10% of amount outstanding + interest at CBN rate | - |
| Failure to issue proper receipts | 50% of invoice value | - |
| Incomplete or inaccurate transaction data | ₦50,000 per occurrence + potential audit | - |
Avoid penalties: Set up reminders for all filing deadlines. KeepAm sends automatic notifications before each due date.
Frequently Asked Questions
Stay Compliant with KeepAm
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