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The short answer
Your Nigerian clients will not ask for an ABN, but you may still want or need one. An ABN identifies a business in Australia; you need one before you can register for GST, which becomes compulsory when GST turnover reaches $75,000, and GST-free export sales still count toward that figure. With or without an ABN, Australian residents must declare their Nigerian business income in AUD.
If every invoice you send goes to Lagos, Abuja or Port Harcourt, the Australian Business Number can look like paperwork for someone else. Whether you need one is about your business in Australia, not where your clients are. This article sets out what the ABN does, when it becomes necessary, and what changes if you never get one.
What an ABN is for
An ABN is the identifier for a business or enterprise in Australia, issued through the Australian Business Register (ABR). You apply online, and the ABR decides whether you are entitled based on your answers about the business. Its main practical uses for a freelancer with Nigerian clients are:
- GST registration: the ATO's Registering for GST page (last updated 14 September 2026) says you need an ABN before you register for GST.
- Registering a business name, which the same page notes is one point at which you can get an ABN.
- Dealing with Australian suppliers, platforms and any Australian clients you add later, many of which ask for an ABN.
- Showing the ATO and others that you are running a business, which helps when you claim business expenses.
The GST trigger
The ATO says you must register for GST when your GST turnover reaches $75,000 or more, or is projected to, and that you have 21 days once you are required to. Its Exports and GST page (last updated 28 July 2023) adds that export sales connected with Australia must be included in GST turnover even though they are GST-free. So a freelancer whose clients are all in Nigeria can still be required to register, and therefore needs an ABN.
| Your position | ABN |
|---|---|
| GST turnover at or above $75,000, or projected to reach it | Needed, because you must register for GST |
| Below $75,000, Nigerian clients only | Not needed for GST; still useful for the reasons above |
| Want to register for GST voluntarily, for example to claim GST credits | Needed; the ATO says voluntary registrations generally stay for at least 12 months |
Most of your Nigerian sales will usually be GST-free, so being registered rarely means charging Nigerian clients more; see GST on services to Nigerian clients.
Tax is the same with or without one
An ABN does not create or remove income tax. The ATO's page for Australian residents (last updated 15 June 2026) says business income and consultancy fees from overseas clients are declared "as if it were earned in Australia", converted to Australian dollars. If you are a temporary resident, the ATO says most foreign income is generally not taxed, but income from employment or services may be; check your residency first, because it can matter more than the ABN.
Worked example
Example only. Amaka, a resident copywriter in Brisbane, expects A$48,000 from Nigerian clients this year and A$6,000 from one Australian agency. Her projected GST turnover is A$54,000, below $75,000, so she does not have to register for GST. The Australian agency still asks for her ABN, so she applies for one. Next year a large Nigerian retainer pushes her projected turnover to A$80,000. Even though nearly all her sales are GST-free exports, the ATO's guidance means she must register within 21 days of that becoming clear, and her ABN lets her do so.
What the Nigerian side wants instead
Nigerian clients care about Nigerian tax, not your ABN. A company paying a non-resident for professional or consultancy services usually deducts withholding tax; PwC's summary of the 2024 regulations gives 10%, as a final tax, and notes that vendors without a Nigerian Tax ID can face twice the rate on some income. Some clients ask foreign suppliers for a Nigerian tax identifier for that reason. See Nigerian withholding tax for non-residents.
What to check first
- Your expected GST turnover for the next 12 months, including GST-free Nigerian sales.
- Whether what you do is a business rather than occasional one-off jobs; ask the ABR or a tax agent if you are unsure.
- Whether you are an Australian resident or a temporary resident for tax.
- Whether you plan to register a business name or work with Australian clients.
If you do not get an ABN and later find you needed one for GST, the ATO's 21-day rule runs from when you were required to register, so look at your turnover regularly rather than once a year.
For the application steps, see applying for an ABN as a sole trader.
Where Pryme fits
A Pryme Business Account, which can be opened from Australia, gives Nigerian clients naira and dollar account details and keeps a dated record of each payment, so your income figures are ready whether or not you hold an ABN. Invoicing lets you show your ABN on invoices once you have one.
Questions people ask
Do Nigerian clients need my ABN?
No. They are concerned with Nigerian withholding tax and may ask for a Nigerian tax identifier instead.
Do GST-free Nigerian sales count toward the GST threshold?
Yes. The ATO says export sales connected with Australia are included in GST turnover even though they are GST-free.
Can I register for GST without an ABN?
No. The ATO says you need an ABN before you register for GST.
Do I pay less tax without an ABN?
No. Australian residents declare overseas business income in AUD whether or not they hold an ABN.
Sources
- ATO: Registering for GST (last updated 14 Sep 2026) · accessed Oct 2026
- ATO: Exports and GST (last updated 28 Jul 2023) · accessed Oct 2026
- ATO: Australian resident for tax purposes, foreign and worldwide income (last updated 15 Jun 2026) · accessed Oct 2026
- ATO: Foreign and temporary resident income (last updated 8 Jun 2026) · accessed Oct 2026
- PwC Nigeria: Highlights of the Deduction of Tax at Source (Withholding) Regulations 2024 · accessed Oct 2026
This article is general information, not financial, legal or tax advice. Products described are provided under the terms on this site and are subject to regulation and eligibility.