VAT in Nigeria: register, charge, file
Value Added Tax is charged on most goods and services in Nigeria, collected by businesses and remitted to the Nigeria Revenue Service (NRS). If you are in business you need to know whether you must register for VAT, how to file VAT returns, and — importantly after the 2025 tax reforms — whether small-business reliefs apply to you. This guide keeps it practical.
Honest note: RenewPapers is not the NRS and does not give regulated tax advice in place of your accountant. What we do is handle the registration and the filing mechanics so your VAT obligations are met on time and correctly.
The essentials
- Registration — businesses register for VAT with the NRS (tied to your TIN). The 2025 reforms adjusted thresholds and reliefs, so smaller businesses may be treated differently — we confirm where you fall.
- Charging & invoicing — VAT-registered businesses charge VAT and issue compliant invoices.
- Filing — VAT returns are filed to the NRS on a regular cycle, whether or not you made sales that period. Missing a nil return still attracts penalties.
Rates, thresholds and deadlines changed in 2025/2026. Rather than quote figures that are being updated, we confirm the current VAT rate, registration threshold and filing cycle that apply to your business on the live NRS system.
Where are you with VAT?
VAT registration or filing to handle?
Tell us about your business. We will confirm whether you must register, handle it with the NRS, and keep your VAT returns filed on time.
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Staying compliant? You’ll also want
Handpicked next steps for this — we can handle any of them for you.
Register a business (CAC)Register the company with CAC first.
Nigerian bank accountOpen or update your Nigerian bank account.
Get your NINYour NIN is required before almost every other document.
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