Invoicing in Nigeria

How to invoice in Nigeria

NGN, VAT, TIN, NUBAN, NIBSS Instant Payment. Plus the practical reality of getting paid in NGN versus USD when you bill overseas clients.

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The shape of a Nigerian invoice

A standard Nigerian B2B invoice covers the usual fields with a few local specifics. The substance is stable:

•Your business or company name and address
•Your TIN (Tax Identification Number) and VAT registration number (if applicable)
•A unique invoice number and the date of issue
•The customer's name, address, and (for B2B) TIN
•Description, quantity, unit price per line
•The VAT amount (if VAT-registered) and the total in NGN
•Payment terms and bank account details (NUBAN format)

For the authoritative current rules, see Federal Inland Revenue Service (FIRS).

The Nigeria-specific fields JupiterInvoice handles

TIN, VAT, and FIRS context

Save your TIN and VAT registration number to your sender profile once. Tax label defaults to VAT for Nigerian senders. Editable per invoice if you are not VAT-registered.

NGN and NUBAN

Bank fields accept the 10-digit NUBAN format. Click-to-copy so AP can paste straight into their banking app for NIP (NIBSS Instant Payment) transfer.

USD and EUR for export work

Plenty of Nigerian tech, services, and freelance work is invoiced to overseas clients in USD or EUR. Multi-currency invoices, SWIFT details, and domiciliary-account fields for cross-border receipts.

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The bits that actually slow Nigerian invoices down

The format is conventional. The friction is in currency, FX, and the speed (or lack of it) of cross-border payment.

FX and domiciliary accounts

Receiving USD or EUR into a Nigerian domiciliary account, and converting to NGN, is the live operational headache for cross-border invoicing. The invoice itself does not solve FX, but clear domiciliary account details and SWIFT routing on the invoice make sure the money lands.

Withholding tax (WHT)

Many B2B Nigerian invoices have WHT deducted by the customer. The invoice typically shows the gross amount; the customer is responsible for remitting the WHT to FIRS. JupiterInvoice supports adding a clear withholding line so both parties are aligned.

FIRS e-Invoicing direction of travel

FIRS is rolling out e-Invoicing infrastructure (TaxPro Max) for VAT-relevant transactions. For most small businesses today, a clean standard invoice is still the right format. We keep an eye on this and will adapt as adoption matures.

USD-priced services to Nigerian clients

Some Nigerian B2B work is priced in USD and paid at the prevailing rate in NGN. The invoice should be explicit about the rate and the converted NGN amount, so there is no surprise at payment time.

Nigerian invoicing FAQ

Do I need a TIN to send an invoice in Nigeria?

Strictly, all businesses operating in Nigeria are required to register for a TIN with FIRS, and almost any B2B customer will ask for your TIN on the invoice. Freelancers and small businesses sometimes operate without a TIN for a while, but a TIN is the standard expectation on a B2B invoice.

Do I have to charge VAT on my invoice?

VAT registration with FIRS is required for most businesses providing taxable supplies. If you are VAT-registered, you charge VAT on taxable sales and remit it to FIRS. If you are below the threshold and not registered, your invoice should not include a VAT amount.

What is NUBAN and why does it matter on the invoice?

NUBAN (Nigeria Uniform Bank Account Number) is the 10-digit account number format used by every Nigerian bank. Putting the NUBAN clearly on the invoice means your customer can pay via NIBSS Instant Payment (NIP) without calling you to confirm details.

How do I handle withholding tax on a Nigerian invoice?

For services and some other supplies, the customer is required to withhold a percentage of the payment and remit it to FIRS on the seller's behalf. The invoice typically shows the gross amount; the customer issues a withholding tax credit note to evidence the deduction, which the seller credits against their income tax.

Can I invoice a Nigerian client in USD?

Yes, especially for tech, consulting, and export work. JupiterInvoice supports multi-currency invoices and historical FX by invoice date. Be aware that local-only customers may struggle to pay in USD; clarify currency and rate before issuing the invoice.

What is the best way for a Nigerian client to pay an invoice?

For local pay: NIBSS Instant Payment (NIP) to a NUBAN account using account number and bank name. Direct debit (Remita) is also common for recurring B2B. For overseas clients: SWIFT details into a Nigerian domiciliary account or an overseas account. Cards via Paystack / Flutterwave are common for smaller invoices.

A note on what this is. This page is a plain-English orientation to invoicing in Nigeria, not tax advice. The authoritative source for current rules is FIRS. For anything that materially affects your tax position, talk to a Nigerian chartered accountant.