VAT returns in Nigeria are now managed through the Nigeria Revenue Service Taxpayer Self-Service Portal and Rev360. Existing TaxPro Max users can use their TaxPro Max credentials when setting up or accessing Rev360.
For businesses required to file monthly VAT returns, the general deadline is on or before the 21st day of the following month. Confirm whether the filing requirement applies to your business and whether NRS has issued any specific direction or extension.
TaxPro Max or Rev360: which portal should you use?
TaxPro Max was the previous portal name familiar to many taxpayers. The current NRS Taxpayer Self-Service Portal presents Rev360 login options and specifically allows users to:
- log in with existing TaxPro Max credentials
- create Rev360 credentials if TaxPro Max credentials have been forgotten
- log in with existing Rev360 credentials
Use the official NRS address. Avoid links in unsolicited messages that imitate a government login page.
Who needs to file a VAT return?
The Nigeria Tax Administration Act 2025 sets out VAT return obligations and an exemption for a small business, while allowing an eligible small business to opt out of that exemption by written notice. Your classification and VAT status matter.
Do not assume that having a CAC registration or Tax ID automatically answers whether you must charge and file VAT. Confirm your current position with NRS or a qualified adviser.
VAT return deadline in Nigeria
Where monthly VAT filing applies, submit the return on or before the 21st day of the following month.
Examples:
| Transaction month | General filing deadline |
|---|---|
| January | 21 February |
| April | 21 May |
| August | 21 September |
| December | 21 January of the next year |
If the Service grants more time to file, that does not necessarily extend the time to pay. Check the terms of any extension carefully.
Records to prepare before filing
Gather the information before opening the return:
- sales invoices for the month
- credit notes and debit notes
- the taxable value of sales
- output VAT charged on taxable sales
- supplier invoices supporting allowable input VAT
- exempt or zero-rated supplies recorded separately
- previous filing references, where relevant
- payment records and adjustments
Do not claim input VAT from an unsupported estimate, bank debit alone or supplier document that does not meet the applicable requirements.
Input VAT, output VAT and VAT payable
Output VAT is VAT charged on taxable sales. Input VAT is qualifying VAT paid on business purchases that the law allows you to claim.
Illustrative example:
| VAT calculation | Amount |
|---|---|
| Output VAT collected | ₦150,000 |
| Allowable input VAT | ₦45,000 |
| VAT payable | ₦105,000 |
This is a simplified example. Not every VAT amount on a purchase is automatically recoverable.
How to file a VAT return on NRS Rev360
Portal labels can change, but the practical process is:
- Open the official portal. Visit selfservice.nrs.gov.ng.
- Sign in through NRS SSO. Choose the relevant Rev360 or existing TaxPro Max credential option.
- Confirm the taxpayer profile. Check the legal name, Tax ID and filing period before entering figures.
- Open Self Tax Filing. Select VAT and the correct month.
- Enter the return figures. Record taxable supplies, output VAT, allowable input VAT and adjustments using your reconciled records.
- Review before submission. Compare the return with the sales and purchase schedules. Check for transposed figures and duplicated invoices.
- Submit the return. Save the acknowledgement or submission reference.
- Pay any VAT due. Use the payment path provided by NRS and retain the receipt.
- Archive the evidence. Keep the return, payment receipt, invoice schedules and reconciliation together.
Filing a nil VAT return
If your business is required to file but had no taxable activity, do not assume that silence is the same as filing. The Act refers to filing whether or not economic activity took place, subject to the small-business provisions. Use the correct nil-return process shown by NRS for the period.
Common VAT filing errors
Choosing the wrong period
Check the month before entering figures. Correcting a return filed for the wrong period can take longer than reviewing it first.
Treating total bank receipts as taxable sales
Bank inflows can include loans, owner funding, transfers between accounts and refunds. Reconcile receipts to invoices rather than treating every credit as taxable turnover.
Claiming every purchase VAT amount
Input VAT recovery depends on the purchase, supporting document and current rules. Separate allowable amounts from non-claimable costs.
Ignoring credit notes
A valid credit note can affect the value of a sale and related VAT. Link adjustments to the original invoice.
Filing without saving evidence
Download or screenshot the submission acknowledgement and payment receipt. Store them with the underlying calculation.
Monthly VAT closing checklist
Before filing, confirm that invoice numbers are complete, cancelled invoices remain recorded, credit notes are linked, taxable and exempt sales are separated, VAT calculations reconcile and portal totals match your working papers.
Use our Nigeria VAT calculator to check individual calculations and create VAT-ready invoices. Also read the VAT invoice format guide and input versus output VAT guide.