½Û×ÓÊÓƵ

Domestic supplies (Nigeria)

All taxable persons in Nigeria are required to register for tax purposes upon commencement of business.

'Taxable person' includes an individual (or body of individuals), family, company, and trustee or executor of a person who carries out an economic activity, a person exploiting tangible or intangible property for the purpose of obtaining income by way of trade or business, or a person or agency of government acting in their official capacity.

Every government ministry, statutory body and other agency of government is required to register as an agent of FIRS for the purpose of collection of VAT under the VAT Act 1993. All contractors transacting business with a government ministry, statutory body or other agency of the federal, state or local government must produce evidence of registration with FIRS as a condition for obtaining a contract.

VAT