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Nigeria - VAT registration guide

Contributed by Busayo Olawole, PKF Professional Services (Nigeria)

VAT registration threshold – local establishment	Not applicable �� The Nigerian tax system does not have a separate registration procedure for VAT. All taxable persons in Nigeria are required to register for tax purposes upon commencement of business. �� However, only those with taxable supplies of NGN 25 million or more are required to charge and account for VAT and file VAT returns in Nigeria.

VAT registration threshold – no local establishment	Not applicable �� Non-resident companies making taxable supplies of goods and services in Nigeria are required to register for tax purposes in Nigeria.

Voluntary VAT registration	As stated above, there is no separate