Digital Services & VAT in Nigeria
Educational overview only—not legal or tax advice. Verify requirements on official portals and with a qualified adviser.
Digital services—cloud software, advertising platforms, app stores, e-learning, and more—are still taxable supplies when the law says so. Nigerian businesses selling digitally must charge and remit VAT where registered; those buying from abroad should understand reverse-charge or importer roles when rules apply. Details shift with NRS guidance—use this page to align concepts with our full VAT guide.
B2B vs B2C
Invoices, customer location evidence, and intermediary platforms each affect who must account for VAT. Marketplaces sometimes collect on behalf of sellers—contract terms matter.
Records
Retain subscription logs, payment gateway exports, and refund trails. Digital businesses get audited on data, not paper vouchers alone.
Foundations
Read VAT basics and NRS filing basics.