North America

Nigeria: VAT on Non-resident Sales of Goods Postponed

Robert Pelletier
January 18, 2024

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.

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Author

Robert Pelletier

Robert Pelletier is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Robert specializes in research and analysis of global VAT and GST. Robert received a B.A. magna cum laude in Legal Studies from Quinnipiac University and a J.D. cum laude from Suffolk University Law School. Robert is a member of the Massachusetts Bar.
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