VAT invoices that customers and FIRS can both accept

Your customer’s finance team will reject an invoice missing TIN or a clear VAT line. Here’s what Nigerian SMEs put on a proper tax invoice — and how to get paid without the PDF ping-pong.

• Every B2B invoice needs TIN, VAT at 7.5% shown separately, and a number.
• Credit notes reference the original — never silent deletes.
• A payment link gets you paid faster than PDF alone.

You sent a nice-looking PDF. Their accounts team replied: “Please reissue with VAT broken out and our TIN on it.” That delay is costing you float — and it happens because invoices are treated like marketing flyers instead of tax documents.

A proper invoice is a payment request and a tax record in one.

Fields that should never be missing

• Your business name, address, and TIN
• Customer name and address (TIN for B2B where required)
• Unique invoice number — sequential, no gaps you cannot explain
• Issue date and clear description of goods or services
• Quantity, unit price, line totals
• VAT at 7.5% shown separately from subtotal
• Total due and how to pay (account or link)

VAT on the invoice vs VAT you remit

VAT-registered businesses charge output VAT on taxable sales, claim input VAT on qualifying purchases, and remit the net on their filing cycle. Mixed lines — exempt and taxable in one invoice — need clear separation or your customer’s claim gets rejected.

Credit notes matter

Cancelled sale or over-bill? Issue a credit note that references the original invoice number. Deleting invoices from your folder is how you create an audit gap — and angry customers.

Issue your next invoice — Shareable link · VAT line built in