The adoption of Point-of-Sale (POS) systems by Small and Medium Enterprises (SMEs) is crucial for enhancing operational efficiency and promoting financial inclusion in Nigeria. Despite their potential benefits, POS adoption remains limited due to significant infrastructural challenges, such as unreliable electricity and limited internet connectivity, and high associated costs. This study aims to investigate the determinants and barriers influencing POS system adoption among Nigerian SMEs, focusing on infrastructure availability and cost considerations. Using a quantitative research approach, the study assesses the relationship between infrastructure reliability and POS adoption, examines the financial implications of POS systems, and identifies specific barriers faced by SMEs. The findings will inform policymakers, financial institutions, and technology providers, offering strategies to improve infrastructure access, design affordable POS solutions, and facilitate broader adoption. By addressing these challenges, the research contributes to enhancing financial inclusion, operational efficiency, and economic development in Nigeria.