Contributed by Busayo Olawole, PKF Professional Services (Nigeria)
| VAT registration threshold – local establishment | Not applicable
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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.
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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. |
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| VAT registration threshold – no local |
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Web page updated on 24 Apr 2024 11:29