Rules last checked 29 Oct 2026
Invoice generator for Nigeria (VAT)
A Nigerian VAT invoice should identify the supplier and customer, show the supplier's Tax Identification Number (TIN), an invoice number and date, a description of the goods or services, and VAT charged at 7.5% shown separately from the price. Nigeria's tax system was reformed recently, so confirm current rules with the tax authority. InvoiceKit adds VAT at 7.5%, prints the total in words, and lets you download a PDF, free and without signup.
- No signup, no watermark
- Stays in your browser: nothing uploaded
- GST, VAT and sales-tax aware
How it works
Country is preset
Tax name, rates, tax-ID label and document title follow local rules.
Fill in both parties
Registration numbers are format-checked as you type where possible.
Download the PDF
Check the result against the list below before you send it.
What an invoice in Nigeria must show
- Supplier details. Business name and address of the supplier.
- Supplier TIN. The supplier's Tax Identification Number.
- Customer details. The customer's name and address, and TIN for business customers.
- Invoice number and date. A unique, sequential invoice number and the date of issue.
- Description of goods or services. What was supplied, with quantity and unit price.
- VAT shown separately. The VAT rate and amount, separate from the price before VAT.
- Total in naira. The total payable; the amount in words is customary.
VAT rates
| Rate | Applies to |
|---|---|
| 7.5% | Standard rate for taxable goods and services. |
| 0% / exempt | Zero-rated and exempt items, such as certain basic food items, medical and educational supplies, and exports. The lists were revised under the recent reforms. |
TIN format
Format: Under the Nigeria Tax Administration Act 2025, a unified Tax ID replaces the older TINs; individuals retrieve it with their NIN and companies with their CAC registration number.
Example: Use the Tax ID shown on the NRS Tax ID portal
Retrieve or confirm your Tax ID on the NRS Tax ID portal, and check with the NRS whether an older TIN is still accepted. Business customers often ask for it to support their own VAT records.
Recent tax reforms
Nigeria passed major tax reform laws in 2025, including the Nigeria Tax Act, the Nigeria Tax Administration Act and the Nigeria Revenue Service (Establishment) Act, which replaced the Federal Inland Revenue Service with the Nigeria Revenue Service (NRS). Most of the new rules took effect on 1 January 2026. The standard VAT rate stayed at 7.5% when checked on 29 Oct 2026.
Exemptions, zero-rated items, registration thresholds and e-invoicing requirements are being phased in and may change. Confirm the current position with the tax authority before relying on any detail here.
Amount in words
Showing the total in words, for example One hundred thousand naira only, is a common business practice in Nigeria and helps prevent alterations. InvoiceKit prints it by default.
Practical details customers expect
Nigerian business customers usually expect the invoice in naira, with your bank name, account name and account number for transfer, and a clear due date. Larger customers and government bodies may also ask for your TIN before paying.
Some customers deduct withholding tax from payments for certain supplies and give you a receipt or credit note for it. Whether this applies, and at what rate, depends on the transaction, so check the current rules with the tax authority.
Sources
We check these official pages at least once a year. Rules last checked: 29 Oct 2026. If you spot something out of date, email us and we will fix it.
Frequently asked questions
Does InvoiceKit connect to the tax authority's e-invoicing system?
No. InvoiceKit produces PDF invoices only and does not submit invoices to any government e-invoicing platform. If you are required to issue invoices through an approved e-invoicing system, use that system for those invoices.
Do I have to charge VAT?
Taxable persons must register for VAT and charge it on taxable supplies, but small businesses below the threshold may be exempt from charging it. Check the current threshold with the tax authority.
Is the amount in words required?
It is customary rather than a VAT rule. You can switch it off in InvoiceKit if you do not want it.
Are InvoiceKit invoices valid in Nigeria?
There is no single official invoice template. A clear invoice with your TIN, the customer details and VAT shown separately is generally accepted, unless e-invoicing rules apply to you.
Is this tax advice?
No. This page is general information; confirm your obligations with the tax authority or a chartered tax practitioner.
Information only, not tax or legal advice. Tax rules change and depend on your situation. Check the official source or a qualified accountant before relying on them. You are responsible for what your documents say.