Nigeria: Rideshare platform operators may be designated as VAT collection agents (High Court decision)
The court upheld the Tax Appeal Tribunal's decision.
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