Nigeria VAT

Nigeria introduced Value Added Tax in December 1993. The rules for compliance and returns are contained within the VAT Act 1993.

VAT is administered by the Federal Inland Revenue Service (FIRS). Import VAT is administered and collected by the Customs Services.

The following supplies require businesses to VAT register with the FIRS:

• Supply of goods and services which are otherwise not exempted by the VAT Act
• Imports of goods into Nigeria