Catering is one of Nigeria's most active service industries. Whether you run a small home catering business in Ibadan or a large corporate catering company in Lagos, professional invoicing is critical - you are often spending significant money on food, staff, and logistics before the event happens, and getting paid in full before you show up is essential.
This guide covers everything Nigerian caterers need to know about invoicing professionally.
Catering Pricing Models and How to Invoice Each
Per-Head (Per-Person) Pricing
The most common model for event catering. You charge a fixed amount per guest, multiplied by the confirmed guest count.
Invoice example - wedding catering: | Description | Qty | Rate | Amount | |---|---|---|---| | 3-course sit-down dinner - confirmed guests | 250 | ₦18,500/head | ₦4,625,000 | | Cocktail hour canapés | 250 | ₦3,500/head | ₦875,000 | | Service staff (10 waiters × 8 hours) | 80 hrs | ₦3,500/hr | ₦280,000 | | Equipment hire (chafing dishes, linens, crockery) | 1 | ₦150,000 | ₦150,000 | | Subtotal | | | ₦5,930,000 | | VAT (7.5%) | | | ₦444,750 | | Total | | | ₦6,374,750 |
Buffet / Package Pricing
A fixed package price for a defined menu and service level.
Invoice example - corporate buffet: | Description | Amount | |---|---| | Executive buffet package - 80 guests (3 proteins, 4 sides, drinks, service) | ₦960,000 | | Subtotal | ₦960,000 | | VAT (7.5%) | ₦72,000 | | Total | ₦1,032,000 |
Small Chops / Appetiser Catering
Often priced per platter or per person for cocktail events.
Invoice example: | Description | Qty | Rate | Amount | |---|---|---|---| | Small chops platters (assorted - 20 pieces each) | 15 | ₦35,000 | ₦525,000 | | Puff-puff station | 1 | ₦45,000 | ₦45,000 | | Service staff (2 × 5 hours) | 1 | ₦35,000 | ₦35,000 | | Subtotal | | | ₦605,000 | | VAT (7.5%) | | | ₦45,375 | | Total | | | ₦650,375 |
The Catering Invoice Payment Structure
Never cater an event on credit. Structure your invoices as follows:
1. Booking Deposit Invoice - 50% upfront
Issued when the client confirms the event date and menu. Non-refundable for cancellations within 14 days of event.
Deposit invoice covers: date reservation, menu planning, initial ingredient procurement
2. Balance Invoice - 50% due 5–7 days before the event
No balance payment, no catering. This rule must be stated in your contract AND on the invoice.
"Final balance is due by [specific date]. Food preparation and logistics commence upon receipt of balance payment. We reserve the right to cancel the booking if payment is not received by this date."
3. Post-Event Extras Invoice (if applicable)
If the guest count increased on the day, extra dishes were added, or overtime was worked, issue a supplementary invoice within 48 hours of the event with full documentation.
Handling Guest Count Changes
Guest count changes are one of the biggest sources of catering invoice disputes in Nigeria. Protect yourself:
- Lock in the final count at least 5 days before the event on the balance invoice
- State clearly that count increases after this date are billed at a premium rate
- Bill increases on the day with a quick WhatsApp note and a formal invoice within 24 hours
- Never reduce your price for last-minute count reductions - your costs are already committed
Mandatory Elements on a Nigerian Catering Invoice
Every invoice must include:
- Your business name and address
- TIN - if VAT-registered with FIRS
- Client name and address
- Invoice number - sequential (e.g., CAT-2026-014)
- Invoice date and due date
- Event date, venue, and name - always reference the specific event
- Itemised menu and services - per-head rates, staff, equipment
- Confirmed guest count - state the count the invoice is based on
- VAT at 7.5% - if registered, shown as a separate line
- Cancellation and count-change policy
- Bank details or Paystack link
VAT for Nigerian Caterers
If your annual catering turnover exceeds ₦25 million, you must register for VAT with FIRS and charge 7.5% on all catering invoices.
Catering is fully VATable - food prepared and served at events is a supply of services, not a food retail sale (which may attract different treatment). Consult your tax adviser if unsure about your specific situation.
WHT on Catering Fees
Corporate clients (companies) deduct 5% Withholding Tax from your catering fee. They issue a WHT credit note. For event catering billed to a company, expect to receive 95% of the invoice amount - factor this into your pricing and cash flow planning.
Getting Paid as a Nigerian Caterer
- 50% deposit on booking - non-negotiable. Food costs, staff bookings, and equipment hire all require upfront cash.
- Balance due before the event - not on the day, not after.
- Use Paystack - include a payment link so clients can pay by card or bank transfer instantly.
- WhatsApp your invoices - most Nigerian clients respond faster on WhatsApp than email.
- Photograph your setup - visual proof of service helps resolve any post-event disputes.
Create Your Catering Invoice
InvoiceGenerator.ng is free for Nigerian caterers. Create itemised, professional invoices with VAT, Paystack links, and WhatsApp sharing - in minutes.
For the full guide to Nigerian invoicing and FIRS compliance, see our Nigerian Invoicing Guide.