Invoice maker for Nigeria
Professional invoices for clients in Nigeria and abroad, in naira or dollars.
Local rules
How invoicing works in Nigeria
Billing a company in Lagos or a client in London? Invoice in naira or dollars with your TIN, add 7.5% VAT where it applies, and include payment details that get you paid.
At a glance
Invoicing in Nigeria
- Currency
- Nigerian naira (NGN, ₦)
- Tax
- VAT (Value Added Tax)
- Tax number
- TIN (Tax Identification Number)
- Registration
- Small businesses below the turnover threshold set in the tax law don't have to charge VAT. Check the current threshold with the tax authority.
Legal requirements
What an invoice in Nigeria must include
What the rules in Nigeria ask for. Every item has its own field in the editor above.
- Your business name, address and TIN
- The customer's name and address
- A unique invoice number and the date
- A description, quantity and price of what you supplied
- The amount before VAT
- VAT at 7.5% where it applies
- The total due and how to pay
Tax rates
VAT rates in Nigeria
Set the rate once for the whole invoice, or per item when different rates apply.
| Rate | % | Applies to |
|---|---|---|
| Standard | 7.5% | Most goods and services |
| Zero-rated | 0% | For example some exports and basic items |
| Exempt | Exempt | For example some food, medical and education services |
Good to know
Exempt and zero-rated
Some goods and services, like basic food items, medical services and education, are exempt or zero-rated. Don't add VAT to those lines.
E-invoicing
Nigeria is introducing e-invoicing for VAT, starting with large taxpayers. Smaller businesses should watch for when it applies to them.
Withholding tax
Companies and government agencies often deduct withholding tax from what they pay you and give you a receipt for it. You can use that as a credit against your own tax, so always invoice the full amount.
This is general information, not tax advice. Rules and rates can change, so check the latest with the Nigeria Revenue Service (formerly FIRS) or your accountant.
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FAQ
Frequently asked questions
What is the VAT rate in Nigeria?
The standard VAT rate is 7.5%. Some goods and services are zero-rated or exempt, so check whether VAT applies to what you sell.
What should a Nigerian invoice include?
Your business name, address and TIN, the customer's details, a unique invoice number, the date, what you supplied with prices, the VAT where it applies, and the total due.
Can I invoice foreign clients in dollars?
Yes. Many Nigerian freelancers invoice overseas clients in USD. Show the amount in the agreed currency and add your payment details.
Invoicing in other countries
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