Nigeria: Simplified VAT regime for goods or services sold via electronic or digital platforms

Effective 1 January 2022 with respect to the supply of services and intangibles, and effective 1 January 2024 for goods

Effective 1 January 2022 with respect to the supply of services and intangibles

The Federal Inland Revenue Service (FIRS) issued guidance—Information Circular No.: 2021/19, Guidelines on Simplified Compliance Regime for Value Added Tax (VAT) for Non-Resident Suppliers—with regard to goods, services or intangibles sold or provided to persons in Nigeria through electronic, digital or similar platforms.

The guidelines replace prior notices and publications issued by the FIRS in this regard, and are effective 1 January 2022 with respect to the supply of services and intangibles, and are effective 1 January 2024 for goods.

The guidelines apply when natural persons, trusts, partnerships, corporations, companies, and any other persons not physically present, located or represented in Nigeria supply goods, services, and intangibles via digital means or other digital products to businesses or consumers in Nigeria. Thus, the guidelines are applicable with regard to business-to-business (B2B) and business-to-consumer (B2C) transactions.

Read a November 2021 report [PDF 1.9 MB] prepared by a KPMG member firm in Nigeria 


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