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The short answer
A Nigerian VAT invoice should show the supplier's Tax ID, a sequential invoice number, the supplier's name and address, its CAC registration number, the date of supply, the buyer's name, the gross amount, and the VAT rate and amount. Those eight particulars come from section 153 of the Nigeria Tax Act 2025, and VAT is charged at 7.5%. The template below lays them out with the commercial fields most businesses also add.
The invoice template (copy and fill in)
Replace everything in [square brackets]. Fields marked (s.153) are the particulars that published summaries of section 153 of the Nigeria Tax Act 2025 list for a VAT invoice. The rest are commercial fields that make the invoice easier to pay and to audit.
| Field | What to enter | Example (illustrative) |
|---|---|---|
| Document title | "Tax invoice" if you charge VAT, otherwise "Invoice" | Tax invoice |
| Invoice number (s.153) | A unique number in an unbroken sequence | INV-2026-0148 |
| Supplier name and address (s.153) | Registered name and business address | [Adaeze Interiors Ltd], [12 Allen Avenue, Ikeja, Lagos] |
| Supplier CAC number (s.153) | RC number for a company, BN number for a business name | RC [1234567] |
| Supplier Tax ID (s.153) | Your 13-digit Tax ID from the NRS/JRB portal | [0000000000000] |
| Date of issue | The date you raise the invoice | 17 Oct 2026 |
| Date of supply (s.153) | When the goods were delivered or the service done | 10 Oct 2026 |
| Buyer name (s.153) | The customer's name; add their address and Tax ID for business buyers | [Okafor Logistics Ltd] |
| Buyer reference | Their purchase order or contact person | PO 7781 |
| Line items | Description, quantity, unit price, line total | Office partitioning, 1 job, ₦500,000 |
| Subtotal | Total before VAT | ₦500,000.00 |
| VAT rate and VAT charged (s.153) | 7.5% of the taxable value, shown separately | 7.5%: ₦37,500.00 |
| Gross amount (s.153) | Subtotal plus VAT | ₦537,500.00 |
| Payment terms | Due date and any late-payment term agreed in the contract | Due 31 Oct 2026 |
| Payment details | Account name, bank, account number | [Account name], [Bank], [0000000000] |
| Notes | Withholding tax note, delivery note number, contact | Quote INV-2026-0148 as the transfer narration |
The eight section 153 particulars, explained
Three published summaries of the Act agree on the same eight particulars (see sources). They apply to a taxable person making a taxable supply, which is a person registered for VAT. Whether you must register and charge VAT at all is a separate question from these particulars; see our guide on whether a small business has to charge VAT.
- Supplier's Tax ID. Since 1 January 2026 a 13-digit Tax ID replaces older TINs. Businesses retrieve it on the Tax ID portal using their CAC number.
- Invoice number. Summaries of section 153 say numbers must run in sequence. Do not reuse or skip numbers; cancel a wrong invoice with a credit note instead.
- Supplier's name and address. Use the name exactly as registered with CAC.
- Supplier's incorporation or registration number. RC or BN number.
- Date of supply. This can differ from the invoice date; show both if they differ.
- Purchaser's name. Corporate buyers usually also want their own address and Tax ID shown so they can claim input VAT.
- Gross transaction amount. The total payable, including VAT.
- VAT charged and the rate. VAT is 7.5% under the Act; zero-rated supplies are 0% and exempt supplies carry no VAT, so say which applies on each line.
Worked example
Example only. A Lagos interior-fit-out company registered for VAT finishes a ₦500,000 partitioning job for a corporate client on 10 October 2026 and raises an invoice on 17 October.
| Line | Amount (₦) |
|---|---|
| Office partitioning (labour and materials) | 500,000.00 |
| Subtotal | 500,000.00 |
| VAT at 7.5% | 37,500.00 |
| Gross amount due | 537,500.00 |
If the client is required to deduct withholding tax, it may pay less than ₦537,500 and send a credit note for the difference. Show your expected net on the invoice only if your contract says so, and read withholding tax on invoices for how to claim the credit.
If you are not registered for VAT
Use the same layout but title it "Invoice", leave out the VAT line and do not write a VAT amount. Keep your Tax ID and CAC number on it: buyers increasingly ask for both before paying a supplier, and a Tax ID is a condition for contracts with federal, state and local government bodies under section 8 of the Tax Administration Act 2025.
Credit notes for corrections
If an invoice is wrong, do not edit and resend it under the same number. Issue a credit note that references the original invoice number, states the amount being reversed (including any VAT), and the reason, then issue a fresh invoice with the next number in your sequence. This keeps your VAT returns and your customer's input VAT claims consistent.
Common mistakes that cause rejected invoices
- Charging VAT without being registered, or registered but not charging it.
- VAT lumped into the price with no separate rate and amount.
- An old TIN instead of the new 13-digit Tax ID.
- Gaps or repeats in invoice numbers, which make records hard to defend in an audit.
- No date of supply, so the buyer cannot tell which VAT period the supply falls in.
- Personal account details on a company invoice, which confuses reconciliation; see separating business and personal money.
- Not keeping copies. The Tax Administration Act 2025 (section 31(5)) requires books and records to be kept for at least six years.
Where Pryme fits
A Pryme Business Account includes invoicing and bank-transfer checkout, and any Pryme customer can generate a regular or verifiable receipt with VerifyDoc.ai once an invoice is paid, which the buyer can check is genuine and unaltered. The fields above still need to be right; the tool only makes them easier to fill in.
Questions people ask
What must be on a VAT invoice in Nigeria in 2026?
Eight particulars: the supplier's Tax ID, invoice number, supplier name and address, CAC registration number, date of supply, buyer's name, gross amount, and the VAT rate and amount charged.
Is VAT still 7.5% under the Nigeria Tax Act 2025?
Yes. The Act retained the 7.5% standard rate. Zero-rated supplies are charged at 0% and exempt supplies carry no VAT.
Can I use my old TIN on invoices?
The new 13-digit Tax ID, effective from 1 January 2026, replaces previously issued TINs. Retrieve it on the NRS or JRB Tax ID portal with your CAC number.
How long should I keep copies of invoices?
At least six years after the relevant year of assessment, under section 31(5) of the Tax Administration Act 2025.
Sources
- Mondaq, Examination of the VAT provisions under the Nigeria Tax Act 2025 · accessed Oct 2026
- InvoiceGenerator.ng, VAT invoice format in Nigeria: required fields (s.153 NTA 2025) · accessed Oct 2026
- Sustainable Stories Africa, A valid Nigerian VAT invoice now depends on eight statutory particulars · accessed Oct 2026
- PwC Nigeria, The Nigeria tax reform Acts: top 20 changes to know · accessed Oct 2026
- FCT-IRS, Nigerian Tax ID portal goes live · accessed Oct 2026
- Nigeria Tax Administration Act 2025 (Official Gazette) · 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.