TIN and CAC RC number: Nigerian business identity
A CAC number proves the company exists. A TIN identifies it as a taxpayer.
Two identifiers matter for Nigerian businesses. The Corporate Affairs Commission (CAC) issues registration numbers such as RC for companies and BN for business names under the Companies and Allied Matters Act 2020. The Taxpayer Identification Number (TIN) identifies you for tax. FIRS, now the Nigeria Revenue Service (NRS), said the National Identification Number (NIN) would serve as the TIN for individuals from 2026, and that CAC numbers would serve for registered entities. Check NRS for the exact format and process, because guidance on TIN formats has been changing.
- CAC number: legal registration (RC, BN and similar).
- TIN: tax identity, needed for filings and e-invoicing records.
- NIN is set to serve as TIN for individuals from 2026.
- Use the same details on every invoice.
How it works
Register the business with the CAC. Companies receive an RC number; sole traders and partnerships register a business name.
Obtain or confirm your TIN through the official NRS or Joint Tax Board channels. Only use official portals. Do not pay unofficial agents for a TIN.
Keep the legal name, address, TIN and CAC number consistent across your bank records, contracts and invoices.
Record your customers' TINs where you invoice businesses. E-invoicing systems rely on accurate TINs for both sides.
Review NRS announcements for changes to TIN format or linkage with NIN or CAC numbers.
Legal framework
- Companies and Allied Matters Act 2020.
- Nigeria Tax Administration Act 2025.
- Nigeria Revenue Service (Establishment) Act 2025.
- Joint Tax Board TIN guidance.
Frequently asked questions
Are the CAC number and TIN the same?
No. The CAC number proves legal registration. The TIN is the tax identifier. NRS has said the NIN and CAC numbers would serve as the TIN in some cases from 2026, so check the current rule.
Do I need a TIN to issue invoices?
Tax invoices between businesses normally show the TIN, and e-invoicing relies on it. Ask your tax adviser whether you must show it on every invoice.
Is a TIN free?
Applying through the official channels is not billed by the authority, as far as the official guidance shows. Be careful with agents who charge fees.
Does 4invoices verify TIN or CAC numbers?
No. 4invoices does not check tax IDs or company registrations against any registry. You type the details on the invoice yourself.
Does 4invoices connect to NRS or the Merchant Buyer Solution?
No. 4invoices creates invoices with a VAT or tax rate per line, supports any currency with an exchange rate, and lets you download a PDF. It does not connect to the tax authority, does not clear or validate invoices, does not issue an Invoice Reference Number and does not file returns. If you must use MBS, use an approved Access Point Provider or system integrator.