VAT Invoice Format Nigeria: Required Fields and Example

A VAT invoice shows the details of a taxable sale and the VAT charged on it. In Nigeria, the standard VAT rate is 7.5%.

From 1 January 2026, the Nigeria Tax Act 2025 is the main legal reference for VAT. Section 153 states that a taxable person making a taxable supply must maintain sequential invoice numbers and give the purchaser a VAT invoice.

This guide explains the required fields in plain language. It is general information, not personal tax advice. If you are unsure whether you should charge VAT, speak with the Nigeria Revenue Service or a qualified tax adviser.

What must a Nigerian VAT invoice contain?

Under section 153 of the Nigeria Tax Act 2025, the invoice should contain:

1. the supplier's Tax ID
2. a unique invoice number
3. the supplier's name and address
4. the supplier's incorporation or business registration number, where applicable
5. the date of supply
6. the purchaser or client's name
7. the gross transaction amount
8. the VAT rate and VAT charged

The Act also requires sequential invoice numbering. This helps both the business and the tax authority follow the sales record.

A practical VAT invoice layout

A clear invoice can use the following order:

Seller details

• registered business name
• business address
• Tax ID
• CAC registration number, where applicable
• phone number and email address

Invoice details

• heading such as VAT Invoice or Tax Invoice
• unique invoice number
• invoice date
• date of supply, if different
• payment due date

Customer details

• customer or company name
• customer address
• contact person
• purchase order or LPO number, where relevant

Transaction details

• clear description of each item or service
• quantity
• unit price
• line total
• subtotal before VAT
• VAT rate and amount
• total payable

VAT invoice example

Seller: Bright Office Solutions Limited
Address: 14 Allen Avenue, Ikeja, Lagos
Tax ID: 12345678-0001
RC Number: RC 1234567
Invoice Number: INV-2026-0142
Date of Supply: 20 July 2026
Customer: Adeola Consulting Limited

Bank and payment information can appear below the total.

How to calculate VAT at 7.5%

When your price does not include VAT:

VAT = taxable subtotal × 7.5%

For a taxable subtotal of ₦640,000:

₦640,000 × 0.075 = ₦48,000 VAT

Total = ₦640,000 + ₦48,000 = ₦688,000

If the amount already includes VAT, do not simply multiply it by 7.5%. Use our Nigeria VAT calculator to separate the VAT from a VAT-inclusive total.

VAT invoice mistakes to avoid

Hiding VAT inside the total

Show the VAT rate and amount clearly. A customer should not have to guess how much VAT was charged.

Reusing an invoice number

Each invoice needs its own number. Keep a sequence such as INV-2026-0001, INV-2026-0002 and INV-2026-0003.

Leaving out the date of supply

The invoice date and supply date may be the same, but the date of supply should still be clear.

Charging VAT without confirming your obligation

Do not collect VAT simply because a client asks you to add it. Confirm your registration and collection obligations first.

Using a receipt as the VAT invoice

An invoice requests or records the charge. A receipt confirms payment. Keep both documents linked using the invoice number.

VAT invoice checklist

Before sending, confirm that the invoice has:

• your Tax ID
• your business registration number, where applicable
• a unique sequential invoice number
• the date of supply
• the client's name
• the gross transaction amount
• the 7.5% rate where applicable
• the exact VAT amount
• the total amount payable

You can create a Nigerian VAT invoice online with automatic calculations. For more detail, read our invoice number guide and sample Nigerian invoices.