A good invoice tells the customer what they bought, how much they owe, when payment is due and how to pay. It should also be easy for the customer's finance team to approve.
The examples below show practical Nigerian invoice layouts for different types of work. Replace the names, Tax IDs and bank details with your own information.
Basic information every invoice should have
- your business name and contact details
- a unique invoice number
- invoice date and payment due date
- the customer's name
- a clear description of what you supplied
- quantities, rates and totals
- payment terms and bank details
- VAT information where VAT applies
For VAT invoices, section 153 of the Nigeria Tax Act 2025 also requires the supplier's Tax ID, incorporation or business registration number where applicable, date of supply, purchaser's name, gross transaction amount and VAT details.
Sample 1: Freelancer invoice without VAT
INVOICE
Invoice Number: INV-2026-0021
Date: 20 July 2026
Due Date: 3 August 2026
From:
Ada Creative Studio
12 Opebi Road, Ikeja, Lagos
hello@adacreative.example
To:
Northstar Foods Limited
Victoria Island, Lagos
| Description | Quantity | Rate | Amount |
|---|---|---|---|
| Brand identity design | 1 | ₦350,000 | ₦350,000 |
| Social media templates | 10 | ₦15,000 | ₦150,000 |
| Total payable | ₦500,000 |
Payment terms: Payment is due within 14 days.
Bank: Example Bank, 0123456789, Ada Creative Studio
This example does not add VAT. A business should only charge VAT after confirming that it has an obligation to collect it.
Sample 2: VAT invoice for consulting services
VAT INVOICE
Invoice Number: INV-2026-0108
Date of Supply: 15 July 2026
Due Date: 14 August 2026
From:
Apex Advisory Limited
8 Adetokunbo Ademola Street, Abuja
Tax ID: 12345678-0001
RC Number: RC 1234567
To:
Summit Manufacturing Limited
Apapa, Lagos
| Description | Quantity | Rate | Amount |
|---|---|---|---|
| Operations review | 1 | ₦1,200,000 | ₦1,200,000 |
| Management workshop | 2 | ₦250,000 | ₦500,000 |
| Subtotal | ₦1,700,000 | ||
| VAT at 7.5% | ₦127,500 | ||
| Total payable | ₦1,827,500 |
Sample 3: Supplier invoice linked to an LPO
INVOICE
Invoice Number: INV-2026-0067
LPO Number: LPO/OPS/2026/031
Delivery Note: DN-2026-0044
| Description | Quantity | Rate | Amount |
|---|---|---|---|
| HP office monitors, as specified in LPO/OPS/2026/031 | 8 | ₦285,000 | ₦2,280,000 |
| Subtotal | ₦2,280,000 | ||
| VAT at 7.5%, where applicable | ₦171,000 | ||
| Total payable | ₦2,451,000 |
The description, quantity and price should match the LPO. Read our LPO and invoice guide before billing a procurement team.
Sample 4: Deposit invoice for a contractor
INVOICE
Invoice Number: INV-2026-0039
Project: Office renovation, mobilisation payment
| Description | Amount |
|---|---|
| Agreed project value | ₦6,000,000 |
| Mobilisation payment due, 40% | ₦2,400,000 |
| VAT at 7.5%, where applicable | ₦180,000 |
| Amount due now | ₦2,580,000 |
Payment terms: Work begins after cleared payment. The remaining project balance will be invoiced at the agreed milestones.
Sample 5: Partial payment balance
Suppose an invoice total is ₦800,000 and the client has paid ₦300,000.
| Summary | Amount |
|---|---|
| Original invoice total | ₦800,000 |
| Payment received on 18 July 2026 | ₦300,000 |
| Balance due | ₦500,000 |
Do not create a new invoice for the same full transaction. Keep the payment connected to the original invoice and issue a receipt for the amount received.
A reusable invoice template
Copy this structure:
INVOICE
Invoice Number: [Your unique number]
Invoice Date: [Date]
Due Date: [Date]
From: [Business name, address, Tax ID and registration number where applicable]
To: [Customer name and address]
| Description | Quantity | Rate | Amount |
|---|---|---|---|
| [Item or service] | [Qty] | ₦[Rate] | ₦[Amount] |
| Subtotal | ₦[Subtotal] | ||
| VAT at 7.5%, where applicable | ₦[VAT] | ||
| Total payable | ₦[Total] |
Payment terms: [Your terms]
Bank details: [Bank, account name and account number]
You can create your own Nigerian invoice without formatting a table manually. You can also view the free Nigerian invoice template and the VAT invoice format guide.