A taxable person who, in the course of a business, has made taxable supplies, or expects to make taxable supplies, the value of which (either singularly or cumulatively in any calendar year) is NGN 25 million or more is required to charge and account for VAT and file monthly VAT returns in Nigeria.
Electronic filing is mandatory in Nigeria for all taxable persons.
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Web page updated on 17 Mar 2025 17:06