Nigeria VAT Guide

Understand VAT registration, rates, filing, e-invoicing and representation requirements in Portugal. Desucla represents, files and pays VAT for cross-border businesses.

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Last reviewed 08 June 2026

Reviewed by Desucla Tax Team

Last authority check 08 June 2026

Tax authority Federal Inland Revenue Service (FIRS)

Source status Based on tax authority guidance, local legislation and Desucla operational experience.

Important: Important: This guide is general information, not tax advice. Requirements depend on your business model, customer type, transaction flows and local authority interpretation.

At a glance

Local tax name / acronym	Federal Inland Revenue Service (FIRS)
Standard rate	7.5%
Reduced rates	None
Registration threshold	NGN 25 million
Filing frequency	Monthly
E-invoicing / digital reporting	Electronic invoicing remains at an early stage of digitalization and no universal domestic B2B mandate was identified.
Typical registration lead time	2-6 weeks