Nigeria: Non-Resident Digital Suppliers Face Uncertainty Over Nigeria's E-Invoicing - Report
Non-resident digital service providers in Nigeria face regulatory uncertainty regarding their obligations under the country's new e-invoicing regime. PwC reports that while these companies are required to collect VAT, the Nigeria Revenue Service has not provided clear operational guidelines for foreign entities.
Why it matters
This ambiguity creates significant compliance risks for multinational digital companies operating in Africa's largest economy.
Non-resident digital service providers operating in Nigeria face uncertainty over compliance with the country's electronic invoicing regime, despite being required to register for Value Added Tax (VAT), charge customers and remit collections to the Nigeria Revenue Service (NRS), according to a report by PwC.
The report titled, "VAT in Africa: Digital Services 2026", said although Nigeria's tax laws and policy framework suggest that Non-Resident Taxable Suppliers (NRTSs) fall within the scope of the e-invoicing regime, the revenue authority had yet to clearly define the operational requirements applicable to such entities.
Daily Trust reports that the non-resident digital suppliers are foreign companies--such as streaming platforms, cloud computing services, app stores, and online advertisers--that sell digital products or services to local consumers without having a physical office or permanent establishment in that country.
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