VAT and WHT affect how Nigerian businesses invoice their clients, but they work differently. VAT is added to your invoice at 7.5% if your business is required to charge it, while WHT is deducted by the client from your payment and remitted to the tax authority on your behalf.
Knowing how both taxes work helps you understand what to include on your invoices, how much to charge, and what to expect when a client pays. This guide explains the current VAT and WHT rules in Nigeria, with practical invoice examples to show how the calculations work.
Überblick über das nigerianische Steuersystem für Unternehmen
Wichtige Steuerbehörden
Das nigerianische Steuersystem funktioniert über verschiedene Behörden, die für unterschiedliche Steuerarten und unterschiedliche Steuerzahlerkategorien zuständig sind.
- Nigeria Revenue Service (NRS): Überwacht Mehrwertsteuer, Körperschaftsteuer, Quellensteuer und Steuern für Unternehmen
- Staatliche Steuerbehörden (SIRS): Handles Personal Income Tax for individuals and sole proprietors
- Joint Revenue Board (JRB): Fungiert als Gremium, das die staatliche Steuerverwaltung durch seine Koordinierungsbemühungen vereinheitlicht.
Welche Steuern beeinflussen die Rechnungsstellung im Wesentlichen?
Mehrere Steuern wirken sich direkt aus wie Rechnungen Ausgestellt in Nigeria:
- Mehrwertsteuer (MwSt.): Die Steuer fällt auf jede Lieferung an, die steuerpflichtige Waren und Dienstleistungen umfasst.
- Quellensteuer (WHT): Bei bestimmten Transaktionen wird die Steuer durch direkte Quellenabzüge einbehalten.
- Körperschaftsteuer (CIT): Die Unternehmen müssen diese Steuer auf Basis ihrer Gewinne zahlen, die sie durch ihre Rechnungsunterlagen nachweisen müssen.
- Persönliche Einkommensteuer (PIT): Diese Steuer gilt sowohl für Freiberufler als auch für Einzelunternehmer.
Anforderungen an die Steueridentifizierung
Um steuerkonforme Rechnungen auszustellen, benötigen Unternehmen möglicherweise Folgendes:
- Steueridentifikationsnummer (TIN): Dies ist für alle Steuerpflichtigen verpflichtend.
- Umsatzsteuer-Identifikationsnummer: Verpflichtend für Unternehmen, die eine Umsatzsteuerregistrierung erhalten haben.
Both numbers must be displayed on the invoices according to the requirements. The NRS issues TINs and VAT numbers, which taxpayers must use for their tax filings, remittances, and audits.
Warum Compliance wichtig ist
Nicht konforme Rechnungen können folgende Folgen haben:
- Corporate clients rejecting the submitted invoices
- VAT claims being denied
- The NRS imposes penalties and interest
- Eine deutlich höhere Wahrscheinlichkeit einer Prüfung
Eine ordnungsgemäße Rechnungsstellung schützt sowohl Ihr Unternehmen als auch Ihre Kunden.
What Is VAT and Who Charges It?
VAT is a 7.5% tax on taxable goods and services in Nigeria. Businesses required to charge VAT add it to their prices and show it separately on invoices. The rate remains 7.5% under the Nigeria Tax Act, 2025, which took effect on 1 January 2026.
Wer muss sich für die Mehrwertsteuer registrieren?
The Nigeria Tax Administration Act, 2025 defines a small business as one with annual gross turnover of ₦100 million or less and total fixed assets below ₦250 million. Businesses providing professional services are excluded from this classification.
Qualifying small businesses are exempt from charging VAT. However, they can choose to opt out of the exemption by notifying the Nigeria Revenue Service and registering to charge VAT.
Mehrwertsteuerbefreiungen
Some goods and services are exempt from VAT, while others are taxable at 0%. These categories are not the same, so check how a supply is classified before adding VAT to an invoice.
Examples of supplies that may fall under these categories include:
- Grundnahrungsmittel
- Medizinische und pharmazeutische Produkte
- Educational books and materials
- Medical services
- Tuition fees
- Qualifying exported goods and services
Exempt supplies and zero-rated supplies also have different rules for claiming input VAT. If you are unsure which category applies to what you sell, confirm with a tax professional before issuing the invoice.
What Are the VAT Requirements on Nigerian Invoices?
If your business is required to charge VAT, show it as a separate line on the invoice. Include:
- Your business name and address
- Your VAT registration details, where applicable
- The invoice date and a unique invoice number
- A description of the goods or services supplied
- The amount before VAT
- The VAT amount charged
- The total amount payable, including VAT
How Do You Calculate VAT in Nigeria?
Calculate VAT by multiplying the taxable amount by 7.5%. For example, if a service costs ₦200,000, the VAT is ₦15,000. The total invoice amount is therefore ₦215,000. You can use this formula when calculating VAT on an invoice
What Is WHT and Who Deducts It?
Aufgrund eines weit verbreiteten Irrtums glauben viele Menschen fälschlicherweise, dass die Quellensteuer genauso funktioniert wie die Mehrwertsteuer.
Was ist Quellensteuer?
Withholding Tax (WHT) is an advance payment of income tax deducted from certain payments to suppliers. Instead of paying the full amount to you, the client deducts the applicable percentage and remits it to the relevant tax authority on your behalf.
WHT is not an extra charge you add to your invoice. It is deducted from the amount the client owes you. In most cases, you can use the deduction as a credit against your income tax.
Wer zieht die Quellensteuer ab?
- Der Kunde bzw. Zahler zieht die Quellensteuer ab.
- Der Lieferant berechnet keine Quellensteuer.
- Der abgezogene Betrag mindert die endgültige Zahlung an den Lieferanten.
WHT-Zertifikate und -Gutschriften
Der Kunde muss nach Abzug der Quellensteuer eine Quellensteuergutschrift erstellen, die als Zahlungsnachweis dient und es dem Steuerpflichtigen ermöglicht, seine künftigen Steuerverbindlichkeiten zu reduzieren. Die Unfähigkeit, Quellensteuerbescheinigungen zu erhalten, führt dazu, dass Steuerpflichtige Doppelbesteuerung.
Welche Quellensteuersätze sind in Nigeria üblich?
The applicable rate depends on the type of transaction and whether the supplier is a Nigerian resident. Under the Deduction of Tax at Source (Withholding) Regulations, 2024, common rates for resident suppliers include:
| Transaction | WHT rate |
|---|---|
| Professional, consultancy, technical and management fees | 5% |
| Commission | 5% |
| Other services not specifically listed | 2% |
| Supply of goods or materials by someone other than the manufacturer or producer | 2% |
| Construction of roads, bridges, buildings and power plants | 2% |
| Other construction and related activities | 5% |
Diese Steuersätze variieren je nach Art der Transaktion und Status des Steuerzahlers.
Wie berechne ich die Quellensteuer in Nigeria?
Die Quellensteuer wird als Prozentsatz des Rechnungsbetrags ohne Mehrwertsteuer berechnet und vor der Auszahlung abgezogen.
Can Small Companies Be Exempt from Deducting WHT?
The 2024 regulations provide an exemption from the obligation to deduct WHT for qualifying small companies, provided the supplier has a valid Tax Identification Number (TIN) and the transaction value does not exceed ₦2 million during the relevant calendar month.
This exemption concerns the client’s responsibility to deduct WHT. It does not automatically exempt the supplier from other tax obligations. Because the regulations refer to an earlier definition of a small company, confirm eligibility with a tax professional before relying on the exemption.
What Happens When a Client Deducts WHT?
When a client deducts WHT from your payment, request the receipt showing the amount withheld and the relevant transaction details. The receipt serves as evidence of the deduction when you claim the amount as a tax credit.
Keep it with your invoice and payment records. If the client deducts WHT but does not provide the receipt, follow up and request it.
Körperschaftsteuer und Rechnungsstellung
In welchem Zusammenhang steht die Körperschaftsteuer mit Rechnungen?
Die Rechnungen sind der wichtigste Einkommensnachweis für die Berechnung der Körperschaftsteuer. Die FIRS verwendet die Rechnungen zur Berechnung folgender Werte:
- Umsatz
- Umsatzrealisierung
- Spesenabrechnungen
Was sollte ich für die CIT-Compliance aufbewahren?
Unternehmen sollten folgende Dokumente aufbewahren:
- Ausgestellte Rechnungen
- Zahlungsbestätigungen
- WHT-Gutschriften
- Mehrwertsteuererklärungen
Worked Example: A ₦500,000 Services Invoice
Suppose a VAT-registered consultant charges a Nigerian company ₦500,000 for professional services. The service attracts 7.5% VAT, and the client must deduct 5% WHT.
First, calculate the VAT:
- Service fee: ₦500,000
- VAT at 7.5%: ₦37,500
- Total invoice: ₦537,500
Next, calculate WHT. The 5% deduction applies to the service fee before VAT, not the VAT-inclusive total.
- Service fee: ₦500,000
- WHT at 5%: ₦25,000
- Total invoice: ₦537,500
- Less WHT: ₦25,000
- Amount the client pays: ₦512,500
The client pays the consultant ₦512,500 and remits the ₦25,000 WHT to the relevant tax authority. The consultant is responsible for accounting for the ₦37,500 VAT collected.
| Invoice description | Menge |
|---|---|
| Professional service fee | ₦500,000 |
| VAT (7.5%) | ₦37,500 |
| Invoice total | ₦537,500 |
| Less: WHT (5% of service fee) | (₦25,000) |
| Net amount payable | ₦512,500 |
The consultant should keep the WHT receipt or credit note as evidence of the deduction. The ₦25,000 can be claimed as a tax credit, subject to the applicable rules.
Worked Example: A Goods Invoice
Suppose a business supplies goods worth ₦800,000 to a company. If the goods are subject to VAT and the supplier is required to charge it, the invoice will show VAT separately.
Calculate the VAT:
- Cost of goods: ₦800,000
- VAT at 7.5%: ₦60,000
- Total invoice: ₦860,000
If the transaction also attracts 2% WHT, the client deducts ₦16,000 from the goods value.
| Invoice description | Menge |
|---|---|
| Cost of goods | ₦800,000 |
| VAT (7.5%) | ₦60,000 |
| Invoice total | ₦860,000 |
| Less: WHT (2% of goods value) | (₦16,000) |
| Net amount payable | ₦844,000 |
The client pays the supplier ₦844,000 and remits the ₦16,000 WHT to the relevant tax authority. The supplier accounts for the VAT collected, subject to the applicable VAT rules.
However, not every sale of goods attracts WHT. The applicable regulations provide exemptions for certain transactions, including qualifying supplies by manufacturers or producers. Check whether the transaction is subject to WHT before including a deduction in your payment calculation.
How to Show VAT and WHT on the Invoice
When preparing an invoice that includes VAT and WHT, show the amount for each clearly. VAT is added to the taxable amount, while WHT is deducted by the client from the payment.
Under Section 153 of the Nigeria Tax Act, 2025, a VAT invoice must contain the following details:
- Firmenname und Anschrift
- Die Steueridentifikationsnummer (TIN) sowie gegebenenfalls die Umsatzsteuer-Identifikationsnummer.
- Eine eindeutige Rechnungsnummer
- Rechnungsdatum
- Kundeninformationen
- Beschreibung der Waren oder Dienstleistungen
- Der Nettobetrag
- Der gegebenenfalls anfallende Mehrwertsteuerbetrag
- Der fällige Gesamtbetrag
- Die Zahlungsbedingungen
The invoice should also show the VAT amount separately so the client can identify the tax charged. It must be issued when the supply is made, even if the client has not paid yet.
How Should You Display VAT and WHT?
For clarity, structure the invoice to show:
| Invoice detail | What to include |
|---|---|
| Supply amount | Cost of goods or services before VAT |
| Mehrwertsteuer | Applicable rate and VAT amount, shown separately |
| Invoice total | Supply amount plus VAT |
| WHT | A note that the client may deduct WHT where applicable |
| Net payment | Amount remaining after any applicable WHT deduction |
WHT should not be presented as an additional tax charge added to the invoice total. The client calculates and deducts it when making payment, then remits it to the relevant tax authority.
If the transaction is subject to WHT, you can include a short note explaining that the client should provide evidence of the deduction after remittance.
Invoicing software like Billing automatically applies your TIN, VAT number, and invoice numbering to every invoice you create, so you stay FIRS-compliant without having to check each invoice manually.
Keeping Records for the NRS
Keep copies of your invoices, receipts, payment records, and other documents that support your business transactions. Section 31 of the Nigeria Tax Administration Act, 2025 requires businesses and other taxpayers to maintain records for at least six years after the relevant year of assessment.
The NRS is also introducing electronic invoicing in phases. Businesses with annual turnover below ₦1 billion are scheduled for stakeholder engagement from January to March 2027, a pilot rollout from April to June 2027, and go-live on 1 July 2027. Compliance enforcement is scheduled for January to March 2028, although the NRS may adjust these timelines.
Welche Anforderungen gelten für die Rechnung eines Freelancers?
Jede Rechnung eines Freiberuflers sollte Folgendes enthalten:
- Privat- oder Firmenname
- Steueridentifikationsnummer (TIN)
- Beschreibung der erbrachten Dienstleistungen
- Rechnungsnummer und Datum
- Hinweis zum Quellensteuerabzug (sofern zutreffend)
- Zahlungsanweisungen
Die Mehrwertsteuer sollte angegeben werden, wenn der Freiberufler mehrwertsteuerpflichtig ist.
Häufig gestellte Fragen
1. Who pays WHT in Nigeria: the client or the supplier?
The client deducts WHT from the payment owed to the supplier and remits it to the relevant tax authority. The supplier receives the balance and can claim the deduction as a tax credit.
2. What if my client deducts WHT but does not give me a receipt?
Ask your client for a WHT receipt or credit note as evidence of the deduction and remittance. You need this document to support your tax credit claim.
3. Is VAT charged on exports from Nigeria?
Qualifying exported goods and services attract VAT at 0% in Nigeria. This means VAT applies at a zero rate rather than the standard 7.5% rate.
4. Do freelancers charge VAT in Nigeria?
Freelancers who provide taxable goods or services may need to charge VAT if they are required to register. However, professional service providers do not qualify for the small-business VAT exemption.
5. What is the difference between VAT and WHT?
VAT is added to the price of taxable goods or services and collected by the supplier. WHT is deducted by the client from certain payments and remitted to the tax authority.
6. How much tax should I add to an invoice?
If your business is required to charge VAT, add 7.5% to the taxable amount and show it separately on the invoice. Do not add WHT as an extra charge because the client deducts it from your payment where applicable.
Schlussbetrachtung
Das Verständnis der Auswirkungen nigerianischer Steuergesetze auf Ihre Rechnungen ist die Grundlage für ein gesetzeskonformes und nachhaltiges Unternehmen. Mehrwertsteuer, Quellensteuer und Einkommensteuer beeinflussen die Erstellung und Verwendung Ihrer Rechnungen. Dadurch profitieren Sie von schnelleren Zahlungen, weniger Streitigkeiten und einem geringeren Risiko von Steuerprüfungen.
Use the Nigeria-Steuerrechner to estimate applicable taxes, and consult a qualified tax professional for advice on your specific situation.
