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Nigeria VAT Invoice Template

A layout for a Nigerian VAT-registered business invoicing customers in naira. Section 153 of the Nigeria Tax Act 2025, in force from 1 January 2026, requires sequential invoice numbering and a VAT invoice showing your Tax ID, the invoice number, your name and address, your incorporation or business registration number, the date of supply, the customer's name, the gross amount, and the VAT charged with its rate. This template has a field for each, on top of the usual invoice number, dates and line items. The download is an editable HTML file: fill it in your browser, then print it or save it as PDF. It is not an e-invoice. The Nigeria Revenue Service (NRS) is rolling out a national e-invoicing system in stages; once that system applies to your business, invoices must go through it to receive an Invoice Reference Number and QR code, and this template cannot do that.

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Download the HTML file to edit its fields, then print or save as PDF. Totals are entered manually.

What This Template Includes

  • Supplier's Tax ID
  • Incorporation or business registration number
  • Date of supply
  • Gross amount of the transaction
  • VAT charged and rate (7.5%)
  • NRS Invoice Reference Number (IRN), if issued through the NRS system

How to Create Your Invoice Nigeria

  1. 01

    Describe your work

    Type a plain English description of the services you provided, the client, and the amount.

  2. 02

    AI generates your invoice

    InvoiceQuickly's AI drafts the client, line items, dates, and totals for you to review before saving.

  3. 03

    Review, download, and send

    Check every detail, download the PDF, or use Pro to email the PDF directly to your client.

Recommended Payment Terms

Nigerian law ties the invoice to the supply, not to payment: section 153 of the Nigeria Tax Act 2025 says the VAT invoice must be issued on supply whether or not payment is made at that time. Agree the payment term with your customer and print a due date. If your customer is a federal, state or local government ministry, department or agency, expect it to withhold the VAT and remit it to the NRS by the 14th of the following month, so the VAT amount on your invoice will not reach your account. Other deductions, such as withholding tax, may also apply and are not covered here.

Need help writing payment terms? Read our guide to invoice payment terms for best practices and templates.

Tax Information

VAT in Nigeria is 7.5% of the value of taxable supplies (Nigeria Tax Act 2025, section 148), with exempt and zero-rated supplies listed separately in the act. Show the VAT amount and the rate on every VAT invoice. VAT returns are due monthly by the 21st of the following month, even if you made no sales. A small business, defined in the Nigeria Tax Administration Act 2025 as gross turnover of ₦100 million or less with fixed assets under ₦250 million, is exempt from registration, charging VAT and filing returns unless it opts out, but businesses providing professional services are never treated as small. If you create invoices in InvoiceQuickly instead of this template, note that naira (NGN) is not currently selectable in the invoice editor, your Tax ID is copied to new invoice PDFs, and there is no connection to the NRS e-invoicing system.

Industry context (2026)

Nigeria's invoicing rules changed with the 2025 tax laws. The Nigeria Tax Act 2025 (Act No. 7) and the Nigeria Tax Administration Act 2025 (Act No. 5) took effect on 1 January 2026, which the State House confirmed on 30 December 2025. The Nigeria Revenue Service (Establishment) Act 2025 replaced the Federal Inland Revenue Service with the Nigeria Revenue Service. The NRS e-invoicing platform, the Merchant-Buyer Solution, uses a UBL-based invoice schema, an Invoice Reference Number, a QR code and a cryptographic stamp, with businesses connecting through NRS-approved Access Point Providers or System Integrators; a 13 December 2025 update also allowed direct reporting with the taxpayer's own keys. The NRS describes the rollout as staged. An NRS guideline dated 31 July 2026 applies VAT at 7.5% under the 2025 act. Sources: Official Gazette texts of the acts, State House Abuja, and the NRS e-invoicing portal, accessed 27 October 2026.

Worked example

Okafor Advisory Limited, a Lagos advisory firm providing professional services, runs a three-day finance workshop for Ikeja Packaging Limited in October 2026. Header: invoice OAL-2026-112 (next in its sequential series), issue date 31 October 2026, due date 30 November 2026. Supplier's Tax ID: 12345678-0001. Incorporation number: RC 1234567 (both illustrative). Date of supply: 21 to 23 October 2026. Line 1: workshop facilitation, 3 days at ₦450,000 = ₦1,350,000. Line 2: post-workshop report, fixed fee = ₦400,000. Gross amount before VAT: ₦1,750,000. VAT charged at 7.5%: ₦1,750,000 × 0.075 = ₦131,250. Total: ₦1,881,250. The IRN field stays blank because this business is not yet enabled on the NRS system; once it is, the invoice would be issued through that system and carry its IRN and QR code instead. The ₦131,250 output VAT goes on the October VAT return, due by 21 November 2026. Had the customer been a federal agency, the agency would withhold the ₦131,250 and remit it to the NRS by 14 November 2026.

Common mistakes to avoid

Citing FIRS and the old VAT Act

From 1 January 2026 the Nigeria Tax Act 2025 governs VAT invoices, and the Nigeria Revenue Service administers them. Update footers and terms that still refer to FIRS or the VAT Act.

Waiting for payment before issuing the invoice

Section 153 says the VAT invoice must be issued on supply whether or not payment is made at that time.

Leaving out the registration number

Your incorporation or business registration number is one of the eight required details, alongside your Tax ID.

Assuming a small consultancy is a small business

The small-business exemption excludes any business providing professional services, whatever its turnover.

Expecting the VAT from a government customer

Government ministries, departments and agencies withhold the VAT on supplies made to them and remit it to the NRS, so plan cash flow on the net amount.

Invoicing Tips

  • 1Use one sequential series for VAT invoices. Section 153 requires sequential numbering, not just unique numbers.
  • 2Fill in the date of supply as well as the invoice date. Section 153 asks for the date of supply, which can differ from the date you issue the invoice.
  • 3Issue the invoice when you supply, even if the customer will pay later. Payment timing does not change when the invoice is due.
  • 4Show the VAT line as both rate and amount, for example 'VAT 7.5%: ₦131,250'.
  • 5Check whether the NRS e-invoicing rollout covers your business. The NRS e-invoicing portal lets you check your enablement status with your Tax ID.
  • 6Keep every invoice and your books in English for at least six years after the year of assessment they relate to.

Related Resources

Frequently Asked Questions

What must be on a VAT invoice in Nigeria?

Section 153 of the Nigeria Tax Act 2025 lists your Tax ID, an invoice number from a sequential series, your name and address, your incorporation or business registration number, the date of supply, the customer's name, the gross amount, and the VAT charged with its rate.

What is the VAT rate in Nigeria?

7.5% on the value of taxable supplies, under section 148 of the Nigeria Tax Act 2025, in force from 1 January 2026. On ₦1,750,000 that is ₦131,250 VAT and a total of ₦1,881,250.

Can I still use a PDF invoice in Nigeria?

Only until the NRS e-invoicing system applies to your business. The law requires taxable persons to use the fiscalisation system the NRS deploys, and the NRS must give at least 30 days' notice before directing a business to use electronic invoices. After that, invoices must be recorded through the NRS system.

Who is the tax authority for VAT in Nigeria now?

The Nigeria Revenue Service (NRS). The Nigeria Revenue Service (Establishment) Act 2025 repealed the Federal Inland Revenue Service Act, so references to FIRS on older templates are out of date.

Does the customer's Tax ID have to be on the invoice?

It is not in the section 153 list, which requires the customer's name. The NRS e-invoicing schema does identify the customer, and allows a company's incorporation number in the format RN- followed by the number where it has no Tax ID yet.

Do small businesses need VAT invoices?

A small business under the Nigeria Tax Administration Act 2025 is exempt from registering for, charging and filing VAT unless it opts out, so it would not issue VAT invoices. Professional services businesses are excluded from the small-business definition.

What file format is the download?

An editable HTML file. Open it in your browser, fill in the bracketed fields, then print it or save it as PDF. VAT and totals are not calculated for you.

Can InvoiceQuickly create Nigerian invoices?

Not well today. It can apply a 7.5% tax rate and sequential numbers, but naira is not currently selectable in the invoice editor, your Tax ID is copied to new invoice PDFs, and it cannot connect to the NRS e-invoicing system.