Firs-e-invoice

Hub · Nigeria

Nigeria e-invoicing with FIRS — MBS pilot, VAT 7.5%, TIN/CAC.

The Federal Inland Revenue Service (FIRS) launched the Merchant Buyer Solution (MBS) pilot in 2024 and is rolling out e-invoicing in waves under the Tax Administration Reform Bill 2024 — large taxpayers first, then medium and small. This hub covers MBS clearance, VAT 7.5% returns, TIN/CAC identifiers and Withholding Tax remittance for Nigerian businesses.

FIRS MBS

Federal Inland Revenue Service, Merchant Buyer Solution and the e-Invoicing pilot.

FIRS e-Invoice and the Merchant Buyer Solution (MBS)

How Nigeria is moving from PDF invoices to a real-time clearance model run by FIRS — pilot 2024, large taxpayers first, AfCFTA on the horizon.

VAT 7.5%

Output VAT at 7.5%, zero-rated exports and exempt sectors under the VAT Act.

VAT 7.5% in Nigeria — rates, exemptions and returns

When 7.5% applies, what is zero-rated versus exempt, and how to file the monthly VAT 002 return correctly under the VAT Act and Finance Acts 2019-2024.

Business ecosystem

TIN, CAC RC numbers, JTB unified registry and Withholding Tax for Nigerian businesses.

TIN and CAC RC number — Nigerian business identity

How TIN and CAC numbers are issued, why the 10-digit JTB unified format matters, and how both identifiers feed into FIRS MBS, bank KYC and AfCFTA cross-border trade.

Withholding Tax (WHT) in Nigeria — rates and credit notes

Who withholds, what the 2.5% to 10% rates apply to, how WHT 002 monthly remittance works, and how credit notes offset corporate or personal income tax.

Ready for FIRS e-Invoice mandate?

Start free — 14 days, no credit card required. FIRS MBS clearance, NGN VAT 7.5% returns, TIN/CAC compliant invoices and six-year retention on one platform built for Nigeria.

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