How to use this nigeria invoice
- Add your business name and your TIN in the “Tax / VAT ID” field. It shows as “TIN” on the invoice.
- Add your client’s name, and their TIN if they are a business.
- List the goods or services in naira.
- If you charge VAT, keep Tax at 7.5%. If you are a small business that doesn’t charge VAT, set Tax to “No tax”.
- Add your bank details in the notes, then download the PDF.
Important: NRS e-invoicing
Under the Nigeria Tax Act 2025, the Nigeria Revenue Service (NRS, formerly FIRS) is rolling out mandatory e-invoicing (fiscalisation) through its Merchant Buyer Solution. Large taxpayers came first, and the rollout is being extended to other taxpayers in phases.
A PDF made here is not a fiscalised e-invoice, because it is not sent to NRS. Once the mandate applies to your business, use your e-invoicing solution for tax invoices. This template is useful for:
- quotations and proforma invoices before a sale
- small businesses not yet in scope
- clients outside Nigeria, and receipts for your own records
Check the NRS website for your phase and deadline.
What to include on a Nigerian invoice
- Your TIN, and your client’s TIN for business sales.
- VAT at 7.5%, shown separately, if you charge VAT. Small businesses below the NRS turnover threshold don’t need to charge VAT; check the current rules.
- Withholding tax: some clients deduct withholding tax before paying. The invoice shows the full amount, and the client should give you a credit note or receipt for the deduction.
- Payment details: bank name, account name and account number.
Frequently asked questions
Is an invoice from this template valid for NRS?
It is a proper commercial invoice, but it is not a fiscalised e-invoice. If the e-invoicing mandate applies to you, issue tax invoices through your e-invoicing solution.
What is the VAT rate in Nigeria?
The standard rate is 7.5%. Some items, such as basic food, medical and educational supplies, are zero-rated or exempt.
Did FIRS change its name?
Yes. Under the 2025 tax reforms, FIRS became the Nigeria Revenue Service (NRS).
Can I invoice foreign clients in dollars?
Yes. Change the currency to USD in the editor. Exported services may be zero-rated, so check with NRS or your tax adviser.