Invoice template for Nigeria
Every mandatory field and fiscal rule a compliant invoice must carry in Nigeria: numbering, tax IDs, archival and e-filing.
Tax Invoice
Compliant invoice example
Invoice number: INV-2026-001234
Issue date: 2026-10-26
Due date: 2026-11-25
The marked fields are the ones the local tax law requires. Identification data is illustrative only.
Seller
Acme SRL
TIN: 12345678-0001
RC number (CAC): RC 1234567
Address: Example Street 123, City
Customer
Beta Industries Ltd.
TIN: 87654321-0001
Address: Customer Street 45, City
| Description | Quantity | Unit price | Net |
|---|---|---|---|
| Consulting services (May period) | 1 | NGN 1,500.00 | NGN 1,500.00 |
| Software implementation and setup | 1 | NGN 800.00 | NGN 800.00 |
Total netNGN 2,300.00
Total VAT (VAT 7.5%)NGN 172.50
Total dueNGN 2,472.50
Numbering rulesSequential invoice number + Invoice Reference Number (IRN) issued by the FIRS e-invoicing platform
E-filing & e-invoicingFIRS (Nigeria Revenue Service from 2026) e-invoicing through the Merchant Buyer Solution (MBS): invoices are validated and receive an IRN before issue, mandatory for large taxpayers from 2025 with phased extension to other taxpayers; monthly VAT returns via TaxPro-Max.
Archival period6 years (Companies Income Tax Act / FIRS Establishment Act)
PenaltiesFailure to issue a tax invoice: penalty of 50 % of the invoice value (VAT Act); additional penalties for late or non-filing of VAT returns.
Mandatory invoice fields
Every element the Nigeria tax legislation requires on a fiscal invoice.
- Words "Tax Invoice", invoice number and IRN/QR code (e-invoicing)
- Date of issue
- Supplier name, address, TIN and RC number
- Customer name, address and TIN
- Description, quantity and unit price of goods/services
- Taxable value, VAT 7.5 % and VAT amount
- Total amount payable
- Reference to zero-rated or exempt supplies where applicable