Nigeria VAT Guide for Nonresident SaaS and E-commerce

A practical guide for US SaaS and e-commerce companies selling into Nigeria. Rates, registration thresholds, filing deadlines and e-invoicing status, pulled from the same data that powers our free tools.

Do I need to register for VAT in Nigeria?

Nigeria charges 7.5% VAT on B2C cross-border digital services under FIRS Information Circular 2021/19, effective from January 2022. Foreign suppliers register with FIRS once annual gross sales to Nigerian consumers exceed USD 25,000 (or the NGN equivalent). The simplified registration is digital and does not require a Nigerian-resident representative.

• B2C digital services (SaaS, streaming, online ads, online media): register for VAT with FIRS once annual gross sales to Nigerian consumers exceed USD 25,000. Tax rate is 7.5%.
• B2B digital services to a VAT-registered Nigerian buyer: reverse-charge mechanism applies. The buyer self-accounts. Capture the buyer's TIN.
• Goods sales: not in the simplified regime. Standard import VAT applies at the border.
• No fiscal representative required. Simplified registration is digital through the FIRS portal.

How to register

Nigerian VAT registration for foreign digital service providers runs through the FIRS simplified portal. The application is digital and does not require a Nigerian-resident representative.

• Where: via the FIRS portal at firs.gov.ng. Local link: Federal Inland Revenue Service (FIRS).
• What you'll need: US tax ID (EIN), business legal name, evidence of crossing USD 25,000 in Nigerian gross sales, expected Nigerian turnover, bank account details, description of digital services.
• Typical timeline: Approximately 30 days from a complete application to FIRS approval and TIN issuance for VAT purposes.
• Cost: Registration is free. No fiscal representative or bank guarantee required.

Filing and deadlines

Nigerian VAT returns are filed monthly through the FIRS portal, due by the 21st of the month following the tax period. Returns may be filed in USD or NGN. There is no OSS overlap.

• Local Nigeria filing frequency: Monthly.
• Return due: 21th of month following period.
• Payment due: Same as return.

E-invoicing status in Nigeria

Federal Inland Revenue Service MBS e-invoicing covers VAT invoices; integration via API or FIRS-certified service provider.

Common mistakes US SaaS makes in Nigeria

• Confusing the USD 25,000 gross threshold with a profit threshold. It applies to gross sales, regardless of margin or net income.
• Treating B2B and B2C the same. B2B uses reverse charge; B2C is collected by the foreign supplier.
• Missing the 21st-of-month filing deadline. Monthly cadence means twelve filings per year. FIRS issues automatic interest at 21% per year on overdue returns.
• Choosing NGN-only filings without FX hedging. The naira has depreciated sharply; pricing and reporting decisions interact with FX policy in non-obvious ways.
• Trusting Stripe Tax to handle Nigerian VAT. Stripe collects but you remain the supplier of record. FIRS registration is still your obligation.

Frequently asked questions

Selling into the EU? See also: Ukraine · Peru · Uruguay · Ecuador.