Pursuant to a notice issued by the Nigerian Federal Inland Revenue Service (FIRS) on January 15, 2024, the implementation of the Guidelines on Simplified Compliance Regime on VAT for non-resident suppliers of goods to Nigeria through digital platforms, scheduled to commence from January 1, 2024, has been postponed. The postponement is to allow FIRS to complete development of the tax collection and remittance process.
Please note that the guidelines regarding non-resident supply of electronic services from January 1, 2022, are not impacted by this postponement and such measures are still in place.
The FIRS notice can be found here.
