The supply of goods by non-residents having a place of business in Nigeria is subject to VAT in Nigeria. Non-residents without a place of business in Nigeria who supply goods in Nigeria are required to register for VAT with the Nigerian tax authorities and are required to include Nigerian VAT in the invoices issued to the Nigerian party. The Nigerian party is obliged to remit the VAT so invoiced to the tax authorities. Goods are deemed to be supplied in Nigeria if:

The goods are physically located in Nigeria at the time of supply;
The goods are imported into Nigeria for use by a person in Nigeria;
The goods are assembled or installed in Nigeria; or
The beneficial owner of the rights in or over the goods is a taxable person, and the right is situated, registered, or exercisable in Nigeria.

Digital Supplies

The taxability of the digital goods supplied by the non-residents is postponed indefinitely.

Effective 1 September 2023, importers who purchase taxable goods via electronic or digital platforms from a non-resident supplier appointed by the Federal Inland Revenue Service, to charge and collect VAT, are required to provide proof of the non-resident's appointment and registration and evidence that VAT was charged on the sales invoice, as a condition for clearing the goods without paying VAT at the port of entry into Nigeria.

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