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The short answer
An invoice to a foreign client from Nigeria should show your registered business name and TIN, the client's legal name and address, a unique invoice number and date, a clear description of the work, the currency and amount, payment terms and due date, and complete payment details for that currency. Add a VAT line that reflects how the service is treated; exported services are zero-rated under the Nigeria Tax Act 2025.
Why foreign invoices go unpaid
Most late payments from abroad are not refusals. They are invoices that the client's finance team cannot process: the company name does not match their supplier record, the purchase order number is missing, the bank details are incomplete or the currency is unclear. A finance clerk in London or Toronto will put such an invoice aside and move on. Getting the invoice right is the cheapest way to get paid faster.
This guide covers what to put on the invoice. For keeping more of the money when it arrives, read getting paid by international clients without losing on FX.
What every foreign invoice should include
- Your details
- Registered business name exactly as on your CAC certificate, registered address, email and your Tax Identification Number.
- Client details
- The client's full legal entity name and billing address, plus the contact who approved the work. Ask for their purchase order number if they use one.
- Invoice number and date
- A unique, sequential number and the date of issue. Never reuse numbers.
- Description
- What you delivered and for which period or milestone, in words a stranger in their accounts team can match to the contract.
- Currency and amount
- State the currency code (USD, GBP, EUR) next to every figure, so there is no doubt that 2,000 means US$2,000 and not ₦2,000.
- Tax line
- VAT shown as it applies. For a qualifying exported service, a zero-rated line at 0%.
- Payment terms
- Due date, for example 14 or 30 days from the invoice date, and any late payment terms agreed in the contract.
- Payment details
- Account name, account number and the routing details for that currency: for example a routing number for USD, sort code for GBP or IBAN for EUR, and a SWIFT code where needed.
If you are not sure which identifiers a client needs, see IBAN, sort code, routing number and SWIFT.
Choosing the invoice currency
Invoice in the currency in your contract. If the contract is silent, agree it in writing before you start. Billing a US client in dollars, a UK client in pounds and an EU client in euros is normal, and it puts the cost of any conversion on your side, where you control it. If you bill a foreign client in naira, they must convert, and you may receive less than you expected after their bank's margin.
Payments between you and a client abroad are international transactions. They are different from pricing goods for customers inside Nigeria, which has its own rules; see can a Nigerian business price in dollars.
VAT and tax lines
The Nigeria Tax Act 2025 lists exported services among zero-rated supplies, taxed at 0% rather than the standard 7.5% rate. Zero-rated is not the same as exempt: you still record the sale, and you may be able to recover VAT paid on the inputs used to provide it. Whether a particular service counts as exported depends on the Act's conditions, so confirm with a tax adviser before you rely on it. Our guide to VAT on services sold to foreign clients explains more.
A worked example
Example only. Kemi runs a design studio in Abuja and has finished a branding project for a company in Manchester.
| Line | Detail |
|---|---|
| Invoice no. | KD-2026-041, dated 3 November 2026 |
| Client | Full UK company name and registered address, PO 7781 |
| Description | Brand identity, phase 2 of 2, per agreement dated 1 September 2026 |
| Amount | GBP 3,500.00 |
| VAT | Zero-rated exported service, GBP 0.00 (confirmed with her adviser) |
| Total due | GBP 3,500.00 within 14 days |
| Pay to | Her business name, a GBP account number and sort code |
Because the client can pay to a UK sort code and account number, it is a local payment for them. Kemi receives pounds and decides when to convert. If she later converts at an example rate of ₦2,000 to the pound, GBP 3,500 would be ₦7,000,000 before any conversion fee.
Habits that get you paid
- Send the invoice the day the milestone is accepted, not at month end.
- Address it to the accounts payable email the client gave you, and copy your contact.
- Use the same business name on the contract, invoice and bank account.
- Follow up politely three days before the due date, and again the day after.
- Keep a register of what is outstanding, by currency.
Where Pryme fits
With a Pryme Business Account you get local account details for USD, GBP and EUR as well as NGN, so foreign clients can pay you as they would a local supplier, and the money stays in that currency until you choose to convert. Pryme invoicing lets you raise invoices from the account, and the Finance agent can prepare reminders for overdue invoices for you to approve.
Questions people ask
What currency should I invoice a foreign client in?
The currency in your contract, usually the client's own currency. Agree it in writing before starting the work.
Do I charge VAT to a foreign client from Nigeria?
The Nigeria Tax Act 2025 zero-rates exported services. Confirm with a tax adviser that your service meets the conditions, then show VAT at 0%.
What bank details should I put on an invoice for a US client?
Your account name, account number, routing number and, if needed, a SWIFT code, for an account that receives US dollars.
Should I put my TIN on invoices to foreign clients?
Yes. It identifies your business and keeps your records consistent with your tax filings.
Sources
- Examination of the VAT provisions under the Nigeria Tax Act, 2025 (Mondaq) · accessed Oct 2026
- The legality of charging for services in foreign currency in Nigeria (Mondaq) · 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.