Nigeria VAT invoice generator
Client-side 7.5% invoice with TIN fields. Not an NRS-cleared e-invoice.
Fill the statutory identity fields, then download a PDF. This does not transmit to NRS. Use it as a VAT-compliant paper/PDF invoice, not as e-invoicing clearance.
As of 1 Jan 2026
A Nigerian VAT invoice should show the supplier TIN, a unique number, the 7.5% rate and the VAT amount. Clearance through NRS is a separate obligation if e-invoicing applies to you.
₦0
₦0
₦0
- Nigeria Tax Act 2025, Fourth Schedule (section 58) — individuals’ income tax rates 2026-09-02
- Nigeria Tax Act 2025, section 30 — ascertainment of chargeable income; eligible deductions including rent relief 2026-09-02
- Nigeria Tax Act 2025, section 31 — deductions must be claimed in writing 2026-09-02
- Pension Reform Act 2014 — employee contribution of 8% of pensionable emoluments 2026-09-02
- Nigeria Tax Act 2025, section 147 — VAT charged at 7.5% 2026-09-02
- Nigeria Tax Act 2025, section 152 — VAT invoice contents 2026-09-02
- Nigeria Tax Administration Act 2025, section 22 — small-business VAT filing relief (₦100m turnover test as published) 2026-09-02
- Nigeria Tax Act 2025, section 56 — small company at 0%; any other company at 30% 2026-09-02
- Nigeria Tax Act 2025, section 59 — development levy of 4% other than small companies and non-resident companies 2026-09-02
- Nigeria Tax Act 2025, interpretation — printed “small company” definition (₦100m turnover / ₦250m assets) 2026-09-02
- KPMG, Updates to the Nigeria Tax Act (July 2025) — records a change of the small-company turnover test from ₦100m to ₦50m 2026-09-02
- Nigeria Tax Act 2025 — withholding tax framework consolidated from CITA/PITA (rates themselves were not rewritten as a new schedule in the printed Act’s Fourth Schedule) 2026-09-02
- Published NTA 2025 practitioner summaries of WHT rates and the resident small-company monthly-threshold / TIN exemption 2026-09-02
Sources
- Nigeria Tax Act 2025 2 Sept 2026
Read the guide
- E-invoicing guide
Why a PDF is not NRS clearance.