FIRS has been increasingly active in pursuing VAT compliance from Nigerian freelancers and self-employed professionals. Here's what you need to know.
Yes — if your annual turnover exceeds ₦25 million, you are required to register for VAT with FIRS and charge 7.5% on your services.
If you earn below ₦25 million annually, VAT registration is optional but recommended if you work with corporate clients who need VAT invoices for their own tax purposes.
VAT should be shown as a separate line item on your invoice:
In Soloist, you can enable VAT with one toggle when creating an invoice. The calculation is automatic.
1. Visit the FIRS TIN portal at tin.jtb.gov.ng
2. Register for a Tax Identification Number (TIN) if you don't have one
3. Apply for VAT registration through the FIRS self-service portal
4. Once approved, you'll receive a VAT registration number to include on invoices
VAT returns are filed monthly — by the 21st of the following month. You report:
Most Nigerian freelancers earning under ₦25M annually don't register for VAT. But if your corporate clients are asking for VAT invoices, registration is worth it — it makes you look more professional and allows them to claim input VAT.
Soloist generates a complete tax report showing your total VAT collected, making filing straightforward.