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The short answer
Usually not. The ATO says a supply of a service is usually GST-free if the recipient is outside Australia, and its exports page gives the example of a writer in Australia who does not add GST for a publisher that is not in Australia when the supply is made. A service provided in Australia is not GST-free even if the client is overseas, and GST-free export sales still count toward the $75,000 registration threshold.
If you are registered for GST and you design, write, code or consult from Australia for a company in Lagos or Abuja, the question on every invoice is whether to add 10% GST or show the line as GST-free. The ATO's own pages answer most of it. This article sets out what those pages say, where they leave gaps, and what to keep on file so you can show why a sale was GST-free.
What the ATO says about services to overseas clients
The ATO's GST-free sales page (last updated 14 September 2026) lists exports among GST-free sales and says that other exports include services, various rights and other professional services. Its key line is: "A supply of a service is usually GST-free if the recipient of the service is outside Australia." It adds that "there are specific rules that determine if the supply is GST-free", and points to the ATO ruling GSTR 2019/1 for supplies of things other than goods or real property.
The separate Exports and GST page (last updated 28 July 2023) goes further:
- A service is GST-free if "the supply is used or enjoyed outside Australia or the supply is made to a non-resident who is not in Australia when the supply is made".
- "The supply of service is not GST-free if the service is provided in Australia even if the recipient is not in Australia."
- Its worked example: Tom writes in Australia for an English publisher; because the publisher is not in Australia when the supply is made, he does not include GST on his invoice.
- Its counter-example: an Australian school billing overseas parents must charge GST, because the tuition is provided to students in Australia.
Applying it to Nigerian clients
| Situation | Likely GST treatment on the ATO's description |
|---|---|
| You build a website from Melbourne for a Lagos company with no presence in Australia | Usually GST-free: the client is a non-resident not in Australia |
| You write reports for an Abuja firm and email them | Usually GST-free on the same reasoning, like the ATO's writer example |
| The Nigerian client's director is in Sydney and you run the workshop for them in person | Check carefully: a service provided in Australia is not GST-free even if the client is overseas |
| The Nigerian company has an Australian branch or staff who receive the work | Check the specific rules in GSTR 2019/1; do not assume GST-free |
| You sell an online course to Nigerian individuals and cannot tell where each buyer is | The ATO's subscriber example says that if you cannot obtain each customer's location, all sales are taxable |
This table applies the ATO's general statements to common cases. It is information, not a ruling on your facts.
Registration: GST-free sales still count
You must register for GST when your GST turnover reaches $75,000 or more, or is projected to, according to the ATO's Registering for GST page (last updated 14 September 2026), and you have 21 days to register once you are required to. You need an ABN before you register. The Exports and GST page says you "need to include export sales connected with Australia, even though they are GST-free" when working out GST turnover. So a freelancer whose clients are all in Nigeria can still cross the threshold and have to register, even though most of the invoices carry no GST.
The registration page also lists "sales not connected with Australia" as excluded from GST turnover, without defining the term. Work you perform in Australia is generally the kind of sale the exports page has in mind as connected with Australia, but if your turnover sits near $75,000, confirm how your sales should be counted before you decide not to register. See the GST registration threshold for small businesses for the turnover tests.
If you are registered: invoices and credits
- Show the GST-free supply clearly on the invoice and do not add GST to the price.
- You "can still claim credits for the GST included in the price of purchases you use to make your exported goods and services", the ATO says. A laptop or software subscription used for Nigerian client work does not lose its GST credit because the sale is GST-free.
- Report GST-free sales on your BAS as your accounting system and the ATO's BAS instructions require. The exports page does not cover BAS labels.
If you are not registered for GST, you do not charge GST to anyone, Nigerian or Australian. See invoicing Nigerian clients as an Australian freelancer for the other invoice details.
What to keep on file
The exports page does not list evidence rules, but the reasoning it uses (where the recipient is, where the service is used or provided) is what you would need to show. A short file per client is sensible:
- The signed contract or engagement letter naming the Nigerian company and its address.
- A note of where the work was delivered and used, for example a Lagos office or a Nigerian website.
- Evidence that nobody received the service in Australia, or a note if someone did.
- Invoices showing the GST-free treatment and the AUD value you recorded.
Where Pryme fits
GST is your Australian obligation; Pryme does not decide it. A Pryme Business Account, which can be opened from Australia, holds NGN, USD, GBP and EUR with local account details, so a Nigerian client can pay in naira or dollars. Invoicing keeps a dated record of each bill and payment, and the Finance agent can prepare a GST-free sales list for you to check; nothing is filed or sent without your approval.
Questions people ask
Do I add 10% GST for a client in Lagos?
Usually not if you are registered and the client is a non-resident not in Australia when you supply the service. The ATO says a service provided in Australia is not GST-free even if the recipient is overseas, so check where the service is provided and used.
Do Nigerian sales count toward the $75,000 GST threshold?
The ATO's Exports and GST page says export sales connected with Australia must be included in GST turnover even though they are GST-free.
Can I claim GST credits if all my sales are GST-free exports?
Yes, the ATO says registered exporters can still claim credits for GST in the price of purchases used to make exported goods and services.
What if I sell online to Nigerian individuals?
The ATO's subscriber example says that if you cannot obtain the location of each customer, all the sales are taxable. Collect and keep location evidence.
Sources
- ATO: GST-free sales (last updated 14 Sep 2026) · accessed Oct 2026
- ATO: Exports and GST (last updated 28 Jul 2023) · accessed Oct 2026
- ATO: Registering for GST (last updated 14 Sep 2026) · 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.