Nigeria has one of Africa's most vibrant fashion industries. From high-street tailors in Aba and Lagos markets to luxury fashion designers dressing celebrities and corporate clients, Nigerian fashion professionals face the same challenge as any creative service business: how do you get paid reliably, handle fabric costs, and stay compliant with FIRS?
This guide covers professional invoicing for Nigerian tailors and fashion designers at every scale.
Tailoring and Fashion Design Pricing Models
Per-Garment / Per-Outfit Pricing
The most common model. You charge a fixed fee per piece, which may or may not include fabric.
Invoice example - bespoke tailoring: | Description | Qty | Rate | Amount | |---|---|---|---| | Bespoke agbada (fabric supplied by client) | 1 | ₦85,000 | ₦85,000 | | Bespoke senator suit (fabric supplied by client) | 2 | ₦45,000 | ₦90,000 | | Bespoke kaftan | 1 | ₦35,000 | ₦35,000 | | Subtotal | | | ₦210,000 | | VAT (7.5%) | | | ₦15,750 | | Total | | | ₦225,750 |
Fabric + Labour (All-In) Pricing
You source the fabric and charge a single price covering materials and workmanship.
Invoice example: | Description | Qty | Rate | Amount | |---|---|---|---| | Aso-oke set (fabric sourced + sewing) | 1 | ₦120,000 | ₦120,000 | | Gele tying (event day service) | 1 | ₦15,000 | ₦15,000 | | Subtotal | | | ₦135,000 | | VAT (7.5%) | | | ₦10,125 | | Total | | | ₦145,125 |
Corporate / Uniform Orders
Bulk orders for companies - priced per unit with volume discounts.
Invoice example: | Description | Qty | Unit Price | Total | |---|---|---|---| | Corporate uniform (shirt + trousers, branded fabric) | 50 | ₦18,500 | ₦925,000 | | Embroidery - company logo per piece | 50 | ₦1,500 | ₦75,000 | | Subtotal | | | ₦1,000,000 | | VAT (7.5%) | | | ₦75,000 | | Total | | | ₦1,075,000 |
Fashion Design (Luxury / Ready-to-Wear)
Design fees charged separately from production costs for high-end fashion designers.
Invoice example: | Description | Amount | |---|---| | Design consultation and concept development | ₦150,000 | | Pattern drafting and toile | ₦80,000 | | Final garment construction (3 pieces) | ₦350,000 | | Fabric and notions (pass-through at cost) | ₦220,000 | | Subtotal | ₦800,000 | | VAT (7.5%) on services | ₦43,500 | | Total | ₦843,500 |
How to Handle Fabric Costs on Your Invoice
Fabric is where many Nigerian tailors lose money. Two approaches:
Option 1: Client Supplies Fabric
The client brings their own fabric. You charge only for labour/sewing. Simple - no fabric procurement risk for you.
Option 2: You Source the Fabric
You purchase fabric on the client's behalf and charge them the cost. Invoice this as a pass-through line item - ideally at cost price or with a stated markup (e.g., "Fabric sourcing: cost + 10% handling").
Important: Keep receipts for all fabric purchases. If you are VAT-registered, you can claim input VAT on fabric bought from VAT-registered fabric suppliers.
Never absorb surprise fabric cost increases. If the client selects a more expensive fabric after the initial quote, issue a revised quotation before purchasing.
The Deposit Structure for Tailors
Never start cutting fabric without a deposit. Nigerian tailoring culture is moving towards professional deposit practices - adopt them early.
Recommended structure:
- 50–70% deposit when the client places the order and fabric is selected
- Balance on collection of the completed garment
Do not hand over garments without full payment. If a client collects a garment without paying the balance, recovery is very difficult.
State on your invoice:
"A deposit of [X]% is required to commence work. Completed garments will be released only upon receipt of full payment."
Mandatory Invoice Elements for Nigerian Tailors
- Your name or business name and address
- TIN - if VAT-registered
- Client name and contact details
- Invoice number - sequential (e.g., TAI-2026-022)
- Invoice date and collection/due date
- Itemised garments - type, quantity, rate
- Fabric costs - listed separately if you sourced them
- VAT at 7.5% - if registered
- Deposit received - deducted from balance invoice
- Bank details or Paystack link
VAT for Nigerian Tailors and Fashion Designers
Tailoring and fashion design services are subject to VAT at 7.5% if your annual income exceeds ₦25 million and you are VAT-registered.
Most small-scale tailors are below this threshold - no VAT registration required. But if you run a fashion label with significant turnover, or supply corporate uniforms in bulk, VAT registration is likely required.
Note on fabric: The retail sale of fabric by market traders is often not subject to VAT (basic food and agricultural products are exempt; fabric sits in a grey area for small traders). However, if you are a VAT-registered fashion business purchasing fabric as an input, you can reclaim input VAT from VAT-registered fabric suppliers.
Getting Paid as a Nigerian Tailor
- Deposit before cutting - no exceptions
- Set a collection deadline - state a date by which uncollected garments attract a storage fee
- Use Paystack - add a payment link so clients can pay instantly by card or transfer
- Send invoices on WhatsApp - most clients communicate and pay more reliably via WhatsApp
- Photograph completed garments - visual proof of delivery protects against disputes
Create Your Free Tailoring Invoice
InvoiceGenerator.ng is free for Nigerian tailors and fashion designers. Create itemised invoices with VAT, Paystack links, and instant WhatsApp sharing in minutes.
For more on invoicing compliance and FIRS requirements, see our full Nigerian Invoicing Guide.