Guides
Invoicing and tax, for Nigerian businesses
What a Nigerian invoice has to carry, how VAT and withholding tax actually work on one, and where the e-invoicing mandate leaves a business your size. Written plainly, dated, and sourced.
How to write an invoice in Nigeria
The details that decide whether a Nigerian business pays your invoice this month or sends it back to you.
Updated
VAT on invoices in Nigeria
Nigerian VAT is 7.5%. It is added on top of your price. The most expensive mistake is treating it as already included.
Updated
Withholding tax on invoices in Nigeria
Your customer deducts it from what they pay you. It never goes on the invoice, and it is not a discount.
Updated
TIN and CAC details on your invoice
Two identifiers decide whether a corporate customer can set you up as a supplier: your TIN, and the name on your CAC certificate.
Updated
Nigeria e-invoicing and the Merchant Buyer Solution
A phased mandate by turnover band. Large taxpayers are already inside it. Most small Nigerian businesses are not, yet.
Updated
Nigeria e-invoicing deadlines and penalties
The dates, the bands and the penalty figures on one page. A summary of published reporting, not the legal instrument.
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How to get paid as a freelancer in Nigeria
Most freelance payment problems are decided before the work starts, not after the invoice is sent.
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Invoicing international clients from Nigeria
The currency you bill in and the currency you are paid in are two different decisions. Say which is which on the document.
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Tools that go with these
These pages are written to be useful, not to be relied on as tax advice. Billify is published by Onebit Technology Solutions Limited (RC1919657) and is not an accredited FIRS or NRS e-invoicing service provider. Where a page states a rate, a date or a threshold, it names the source it came from.