Nigeria: Rideshare platform operators may be designated as VAT collection agents (High Court decision)

The court upheld the Tax Appeal Tribunal's decision. 

Share
October 27, 2025

The Federal High Court in Lagos State in July 2025 held that the Federal Inland Revenue Service (FIRS) may designate rideshare platform operators as valued added tax (VAT) collection agents for services (i.e., food and transport) provided through their platforms.

The court upheld the Tax Appeal Tribunal's decision, affirming FIRS's authority under the VAT Act, 2024, to require such platform operators to collect and remit VAT on behalf of independent vendors and drivers.


For more information, contact a KPMG tax professional in Nigeria:

Damilola Ojebode | damilola.ojebode@ng.kpmg.com

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP's . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline