Invoicing guide
How to invoice in Nigeria
What a valid invoice needs in Nigeria, how VAT works, and what is changing. Checked 22 September 2026.
Rules in Nigeria changed recently and published guidance is not fully settled. Treat this as a starting point and confirm with Nigeria Revenue Service (NRS) or an adviser.
| Tax | VAT |
|---|---|
| Rate | 7.5% |
| Registration | Under the Nigeria Tax Act 2025 (in force from January 2026), small businesses are exempt from charging and filing VAT and can opt in. Published guidance differs on the exact turnover limit, so confirm your position with the Nigeria Revenue Service or an adviser. |
| Currency | NGN |
| E-invoicing | The Nigeria Revenue Service (formerly FIRS) is phasing in e-invoicing: large taxpayers first, medium-sized businesses live from July 2026, and smaller businesses from July 2027. |
| Tax authority | Nigeria Revenue Service (NRS) |
What a valid invoice must include
- Your business name, address and TIN
- Customer's name, address and TIN for business sales
- Invoice number and date
- Description and quantity
- Value excluding VAT, VAT at 7.5% and the total
- For businesses in scope of e-invoicing: the NRS validation reference and QR code
Good to know
Many Nigerian freelancers invoice foreign clients in USD, GBP or EUR. Show the foreign currency clearly and keep a naira record for your own accounts.
Invoicing Nigeria clients from abroad
If you are not based in Nigeria, the rules of your own country usually decide what goes on the invoice. Business-to-business services supplied across borders are often outside the scope of local tax or fall under reverse charge. Invoice in NGN if your client prefers it, so they pay the exact amount.
How Pigee Invoice helps
- Invoices in NGN and 50+ other currencies
- Tax treatment suggested from your country and your client's, including reverse charge
- Sequential, month-based invoice numbers such as INV-OCT-001
- A pay page with card payment and your bank details
This guide is general information, not tax advice. Tax rules change; check with Nigeria Revenue Service (NRS) before relying on it.
Questions people ask
What is the VAT rate in Nigeria?
7.5%.
When do I have to register for VAT in Nigeria?
Under the Nigeria Tax Act 2025 (in force from January 2026), small businesses are exempt from charging and filing VAT and can opt in. Published guidance differs on the exact turnover limit, so confirm your position with the Nigeria Revenue Service or an adviser.
Is e-invoicing mandatory in Nigeria?
The Nigeria Revenue Service (formerly FIRS) is phasing in e-invoicing: large taxpayers first, medium-sized businesses live from July 2026, and smaller businesses from July 2027.
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