Electricity Distribution Companies across the country have begun requesting identification details from their corporate customers as a condition for continued electricity supply, citing requirements under the newly introduced tax regime.
The development follows the implementation of the Nigeria Tax Act (2025), which mandates that all invoices, including electricity bills, must contain at least one valid identification detail. The law came into effect on January 1, 2026.
The Ikeja Electric Distribution Company has already issued a formal notice to its corporate customers, directing them to submit the required information on or before February 20, 2026, to avoid service disruption. According to the company, failure to comply with the directive could affect billing and lead to suspension of electricity supply.
In the notice, the distribution company warned that corporate customers who do not provide the requested details may be unable to receive electricity bills, a situation that could automatically trigger service suspension after the deadline. It explained that under the new tax law, any invoice issued without an identification detail is deemed invalid.
The company listed acceptable identification details as a Tax Identification Number, Corporate Affairs Commission registration number, or National Identification Number. Customers were advised to submit any one of these details through a designated form to enable compliance with the law and ensure accurate billing from January 2026 onward.
“To enable us to comply with this statutory requirement and reflect the information on your January 2026 and subsequent bills, we kindly request that you provide any one of the above details by completing the form below,” the notice stated.
It further emphasized that non-compliance with the directive could prevent the generation of electricity bills and result in service suspension after February 20, in line with provisions of the Act.
Efforts to confirm whether other electricity distribution companies have issued similar directives were unsuccessful. The Chief Executive Officer of the Association of Nigerian Electricity Distributors, Sunday Oduntan, could not be reached for comments as of the time of filing this report.
The development signals a broader compliance drive within the power sector following the enforcement of the new tax framework.

