Compendium · Africa · Nigeria
Nigeria: VAT on digital services
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Not supported by the free-threshold API · Local term: VAT
Last verified: 2026-10-29
Non-resident suppliers of B2C digital services to Nigeria must register under the simplified VAT regime when Nigerian supplies reach US$25,000 in any 12 months (FIRS/NRS guidelines). Standard VAT 7.5%. Monthly returns (including nil) by the 21st of the following month via the TaxPro Max / NRTP portal. No local establishment required for the simplified regime
No free-threshold support in the API; registration-from-first-sale or specialist regime
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Open a public correction issue on Gitea (sign in or create an account). The form is prefilled with this page’s URL and a short template, and asks for the correction label. Accepted corrections become a reviewed diff on the rules dataset — rule fixes belong in botchannels-app, not a silent change on this site.
Threshold and rates (VAT)
- Free threshold?
- No — No free-threshold support in the API; registration-from-first-sale or specialist regime
- Amount / measure
- USD 25,000
US$25,000 of supplies to Nigeria in any 12-month period (FIRS Guidelines on Simplified Compliance Regime for Non-Resident Suppliers) - Window
- any rolling 12 months
- Standard rate
- 7.5%
Standard VAT 7.5% - Who must register
- Non-resident suppliers making taxable supplies of goods or services (including digital) to persons in Nigeria under the simplified regime thresholds
- Evidence of location
- Supplies to persons in Nigeria. Guidelines request supply-type and website details; fixed multi-evidence customer-location checklist: Not specified in official English guidance as of 2026-10-29
- Invoicing
- Charge 7.5% VAT on taxable B2C supplies once registered
- Filing
- Monthly VAT returns including nil returns by the 21st day of the following month
- Effective
- Simplified VAT compliance regime for non-resident suppliers from 1 Jan 2022 (FIRS guidelines). Authority branding transitioning toward Nigeria Revenue Service (NRS) — use the live portal linked from firs.gov.ng / taxpromax
- Authority
- Federal Inland Revenue Service / Nigeria Revenue Service
What Botchannels returns
- Ruleset version
2026-10-22.v1- Decision summary
- Botchannels does not open free-threshold sales here. Register (or appoint a representative) before selling.
- Product class
- Digital service
- Support status
- Not supported by the free-threshold API — No free-threshold support in the API; registration-from-first-sale or specialist regime
How to register
- Self-register online?
- Yes — non-resident suppliers use the TaxPro Max NRTP pre-registration / simplified compliance regime portal. No Nigerian PE or local company is required for the simplified digital VAT path
- Resident representative / fiscal agent
- Not required for the simplified non-resident VAT regime (guidelines as of materials reviewed 2026-10-29)
- Regime
- FIRS/NRS Simplified Compliance Regime for Non-Resident Suppliers (TaxPro Max / NRTP). Registration expected once digital B2C supplies to Nigeria reach about US$25,000 in any 12 months (confirm current FIRS figure)
Steps (in order)
- Confirm taxable digital B2C supplies to Nigeria and whether the US$25,000 / 12-month threshold is met or expected
- Pre-register / register on TaxPro Max NRTP non-resident portal with business, contact, website, supply-type and TIN details as required — https://taxpromax.firs.gov.ng/nrtpPreregistrationPage
- Upload any incorporation / tax-ID evidence the portal requests and submit
- After approval, charge 7.5% VAT; file monthly returns (including nil) by the 21st of the following month and remit as directed
Documents
- Business / contact / website details — As required on the NRTP pre-registration form
- Foreign TIN / incorporation evidence — Upload if the portal checklist requests it; keep certified copies available
- Supply-type description — Describe the digital services sold to Nigerian consumers
- Official processing time
- FIRS does not publish an English service-level time for NRTP / TaxPro Max non-resident registration on the pages reviewed as of 2026-10-29
- Official fees
- No FIRS registration fee summarised on the English NRTP page reviewed; agent fees are commercial
- Portal
- https://taxpromax.firs.gov.ng/nrtpPreregistrationPage
- Local bank account
- Not specified as a separate NRTP requirement in official English guidance as of 2026-10-29; remittances follow portal instructions (often NGN)
- Filing frequency
- Monthly. Return (incl. nil) by the 21st of the following month
- Payment currency
- NGN (or as directed on the portal)
- Input VAT recovery
- Simplified digital regimes typically remit output tax only; confirm with FIRS / adviser
- Portal language
- English portal
- Penalties
- FIRS may assess VAT, interest and penalties for non-registration / late filing under Nigerian VAT law; exact schedule not summarised on the English NRTP page as of 2026-10-29
Firms offering this service
Non-exhaustive. Not an endorsement. Links checked live on 2026-10-29; confirm current offerings, licences, and fees directly with each firm before engaging
- KPMG Nigeria — Member firm
- EY Nigeria — Member firm
Official sources
FIRS — Guidelines on Simplified VAT Regime for Non-Resident Suppliers (PDF mirror)
TaxPro Max NRTP pre-registration
Last verified: 2026-10-29.
FAQ
- Is there a free VAT/GST threshold for foreign digital sellers?
- Yes — US$25,000 in any 12 months
- Is a local tax representative mandatory?
- No for the simplified non-resident regime as of 2026-10-29
- What rate applies?
- 7.5% VAT
- Is this tax advice?
- No. This page summarises official VAT/GST rules for foreign digital sellers. It is not tax or legal advice