The Nigerian Court of Appeal in Lagos issued a decision on 24 June 2019 concerning whether bandwidth capacity services supplied by a non-resident to a customer in Nigeria are subject to VAT.
The case involved Vodacom Business Nigeria Limited (Vodacom), which received bandwidth services from Dutch company New Skies Satellites (NSS). The services involved the transmission of bandwidth capacity via NSS satellites, which was received by Vodacom's station in Nigeria. In paying for the services, n…