What to include on an invoice in Nigeria in 2026: your business name, address, CAC registration number and Tax ID; the customer’s name; a sequential invoice number; the date of supply; each item with quantity and price; VAT at 7.5% shown separately if you are VAT-registered; the total due; payment terms and bank details.
Two things changed this year. The tax reform acts replaced the old VAT Act and the “FIRS TIN” on 1 January 2026, and since 1 August 2026 the Corporate Affairs Commission (CAC) has been enforcing the rules on what company documents must show. Here is the checklist, split into what the law asks for and what gets you paid faster.
What to include on an invoice in Nigeria: the quick checklist
| Detail | Required for |
|---|---|
| Business name and address | VAT-registered businesses and all companies |
| Tax ID (13 digits) | VAT-registered businesses (section 153) |
| Registration number (RC or BN) | VAT-registered businesses and all companies |
| Directors’ names | Companies: required on business letters, advised on invoices |
| Sequential invoice number | VAT-registered businesses (section 153) |
| Date of supply and customer’s name | VAT-registered businesses (section 153) |
| Gross amount, VAT charged and the rate | VAT-registered businesses (section 153) |
| Item descriptions, quantities, unit prices | Good practice |
| Due date, payment terms, bank details | Good practice |
| Amount in words, PO number, signature | Good practice |
The VAT invoice rule now sits in section 153 of the Nigeria Tax Act 2025, which replaced the old VAT Act. It also says the invoice must be issued when you make the supply, whether or not the customer has paid yet.
Your business details: name, address, CAC registration number and Tax ID
The CAC rules enforced from 1 August 2026
In a public notice dated 7 July 2026, the CAC said it would fully enforce sections 304 and 729(1)(c) of the Companies and Allied Matters Act (CAMA) 2020 from 1 August 2026. Together they ask a company to show:
- its registered name, exactly as in CAC records, and its RC number. Section 729(1)(c) names invoices and receipts directly.
- its registered office address, which the notice also lists
- the forename (or initials) and surname of every director, plus the nationality of any non-Nigerian director. Section 304 applies this to business letters.
Law firms reviewing the notice advise companies to check invoices, receipts and quotations too, so put all of it in one footer on every document. If you trade under a registered business name, print your BN number.
Tax ID replaces the old TIN
Since 1 January 2026, the separate TINs issued by different tax offices have given way to one Tax ID. For individuals it is linked to the NIN; for companies and business names, to the CAC registration number. You can look up your 13-digit Tax ID on the NRS Tax ID portal using either number. The NRS now names the Tax ID, not the TIN, as the legal identifier for e-invoices, and its Rev360 filing portal, which replaced TaxPro Max, uses it too. If your template still says “FIRS TIN”, change it: FIRS became the Nigeria Revenue Service (NRS) on 1 January 2026.
Customer details, invoice number and dates
For the customer, give the name and, where it applies, the company and address. For an organization, ask whose name the invoice should carry.
Number invoices in one unbroken sequence, such as INV-2026-0141, INV-2026-0142. Never reuse a number, even for a cancelled invoice; issue a credit note instead. Show three dates if you can: the issue date, the date of supply (if different) and the due date.
Line items, discounts, delivery and totals (with amount in words)
Write each item so a stranger in the buyer’s accounts office understands it: “Roll-up banner with stand, 85 × 200 cm, 2 units” rather than “banners”. Then show, in this order:
- Subtotal of all lines
- Any discount, as its own line
- VAT and the rate, on the amount after discount
- Delivery, as its own line
- Total, then any amount already paid and the balance due
In our Invoice Generator, the “Delivery / shipping” box is added after VAT. If your accountant says VAT applies to your delivery charge, enter delivery as an item line instead. The amount in words is not a legal requirement, but it is common practice in Nigeria and makes the figure harder to alter.
Showing VAT at 7.5% on a VAT invoice in Nigeria
The standard VAT rate is still 7.5% under the Nigeria Tax Act 2025. A VAT invoice must show the gross amount, the VAT charged and the rate, so put VAT on its own line instead of hiding it in your prices. If some items are zero-rated or exempt, show them at 0% and say so on the line. To work out VAT-inclusive prices before you quote, use the pricing, profit and VAT calculator.
When a small business does not charge VAT
A small company is exempt from charging VAT. The test uses turnover and fixed assets (no more than ₦250 million), and providers of professional services, such as lawyers, accountants and consultants, are excluded whatever their size. KPMG’s review of the signed Act puts the turnover limit at ₦50 million, though many guides still quote ₦100 million. Confirm your position with the NRS or your accountant before you invoice without VAT. A small company can also choose to register and charge VAT.
If you do not charge VAT, set the VAT field to 0 so no VAT line prints.
Payment terms, bank details and part payments
- Terms: “Due within 14 days” is clearer than “Net 14”.
- Bank details: bank name, account number and account name. The account name should match your business name; a personal account makes buyers hesitate.
- Reference: ask the customer to use the invoice number as the transfer narration.
- Part payments: show the amount already paid and the balance due, so both sides agree on what is left.
Does e-invoicing apply to your business yet? The NRS phased rollout
E-invoicing means your invoices pass through the NRS Merchant-Buyer Solution (MBS), usually through an approved Access Point Provider that validates each invoice and sends it on. Section 153 lets the NRS direct a business to use electronic invoices after at least 30 days’ notice. The phased schedule published in February 2026 runs by annual turnover:
| Group | Go-live | Compliance enforcement |
|---|---|---|
| Large: above ₦5 billion | Live since 2025 | From April 2026 |
| Medium: ₦1 billion to ₦5 billion | 1 July 2026 | January to March 2027 |
| Emerging: below ₦1 billion | 1 July 2027 (pilot from April 2027) | January to March 2028 |
In July 2026 the NRS gave large taxpayers still onboarding a 31 July deadline. For small businesses, e-invoicing is not live yet, and a well-made PDF invoice is still what you send. Dates can move, so check the NRS e-invoice page before each phase.
An annotated sample invoice
This is the sample that loads when you open our Invoice Generator: Eko Prints & Signage Ltd billing a school, Bloom Kids Academy.
| Part of the invoice | What the sample shows | Why it is there |
|---|---|---|
| Header | Logo, registered name, address, phone, email, RC number, tax number | Section 153 and the CAC rules |
| Invoice details | INV-2026-0142, PO 3317, issue date, due in 14 days | Sequence, buyer’s reference, deadline |
| Bill to | Funke Adeyemi, Bloom Kids Academy, address | Customer’s name |
| Items | Four lines totalling ₦512,000 | Clear descriptions |
| Totals | Discount ₦12,000; VAT (7.5%) ₦37,500; delivery ₦8,000; total ₦545,500 | VAT and rate on their own line |
| Part payment | Paid ₦250,000; balance ₦295,500, also in words, “Part paid” stamp | Agreed balance |
| Sign-off | Bank details, terms, accounts manager’s signature | How to pay, who issued it |
Two things to add for your own company: your directors’ names (the Notes box works) and your 13-digit Tax ID in the field labelled TIN.
Common invoice mistakes that delay payment
- Skipped or repeated invoice numbers.
- A business name that does not match CAC records, or no RC number.
- An old TIN where the Tax ID should be.
- VAT added when you are not registered, or buried in the price when you are.
- No due date, so the invoice waits at the bottom of the pile.
- A proforma treated as the final invoice. Send the proforma before the supply and the real invoice when you deliver.
Make your invoice in minutes with the free Invoice Generator
The free Invoice Generator runs in your web browser with no sign-up. What you type stays in your browser until you choose to save it to a free account. The VAT % field starts at 7.5, and you can change it or set it to 0. It handles discounts, delivery, part payments, amount in words, bank details and a proforma mode. Download your invoice as a PDF through your browser’s print window (“Save as PDF”). A free account saves your invoices and a client book; Premium opens every design and removes the small “made with” line.
Start the job with a quotation or estimate, invoice on supply, then confirm payment with the receipt generator. You will find all 64 tools on the free Business Tools page. Running a school, clinic, shop or NGO? See how I help physical product and service organizations set up their documents and payments.
Frequently asked questions
Do I still put a TIN on my invoices in 2026?
No. Since 1 January 2026 the old TINs have given way to a single 13-digit Tax ID, linked to your NIN if you are an individual or your CAC registration number if you are a business. Look it up on the NRS Tax ID portal and print it on your invoices in place of the old TIN.
Do I have to charge VAT if I am a small business?
Not if you qualify as a small company: turnover under the limit, fixed assets of ₦250 million or less, and no professional services. KPMG reads the signed Nigeria Tax Act as setting the turnover limit at ₦50 million, while many guides still quote ₦100 million. Confirm with the NRS or your accountant before you invoice without VAT.
Must a company’s invoices show the directors’ names?
Section 729(1)(c) of CAMA 2020 puts the registered name and RC number on invoices. The directors’ names rule in section 304 names business letters, but since the CAC began enforcing both on 1 August 2026, law firms advise companies to add directors, RC number and registered office to invoices, receipts and quotations as well.
When does e-invoicing start for small businesses in Nigeria?
Under the NRS phased schedule published in February 2026, businesses with turnover below ₦1 billion go live on 1 July 2027, after a pilot from April 2027, with compliance enforcement planned for January to March 2028. Large taxpayers are already live, and medium taxpayers went live on 1 July 2026.