In a public notice on Thursday, February 12, 2026, the Ikeja Electric Distribution Company (IKEDC), issued a strong directive to its customers to submit valid tax or identification details on or before February 20, 2026, warning that failure to do so could lead to disruption of electricity service.
The move comes in response to provisions of the Nigeria Tax Act (2025), which took effect on January 1, 2026, and introduces new requirements for invoicing and tax compliance across the Nigerian economy.
What the New Requirement Involves
Under the law, all invoices — including utility bills such as electricity — must contain at least one valid identification detail to be considered legally valid. IKEDC has outlined the following acceptable forms of identification:
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Tax Identification Number (TIN)
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National Identification Number (NIN)
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Corporate Affairs Commission (CAC,) registration number (for businesses)
The company stated that invoices without these details would be treated as invalid, and that failure to provide the information could prevent the generation and delivery of bills — a step that could ultimately lead to the suspension of electricity supply after the deadline.
How Customers Are Expected to Comply
IKEDC’s public notice explained that customers are required to complete a designated submission form where they can enter any one of the acceptable identification numbers. This data will then be reflected on their January 2026 and subsequent bills.
The distributor thanked customers in advance for their cooperation and prompt adherence to the directive to avoid any interruption in billing or service continuity.
Confusion and Clarification
Following widespread concern after the initial notice — particularly among residential customers — IKEDC issued a clarification stating that the tax identification update strictly applies to corporate customers, vendors, and strategic business partners, not individual households. Under this clarification:
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Corporate and business accounts must submit their TIN or CAC details by February 20 to comply with tax and invoicing rules.
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Residential customers (households), were assured that they do not need to take action and their electricity services will not be affected by this requirement.
IKEDC reportedly made the clarification after significant confusion and concern that many individual consumers lacked tax IDs or were unsure how to register for one.
Why This Matters
The new requirement under the Nigeria Tax Act (2025), is part of a broader governmental effort to strengthen tax compliance, revenue collection, and invoice traceability in the Nigerian economy. Expanding valid identification capture on transactions helps tax authorities and service providers align customer records with statutory requirements for billing, reporting, and audit verification.
For distribution companies like IKEDC — which serves millions of customers across Lagos and neighboring states — integrating these details into billing systems represents an administrative challenge but is necessary to avoid invalid billing and to support regulatory compliance.
