Section 150

The value of imported taxable supply for the purposes of Chapter
imported Six of this Act shall be the amount which is equal to the price of the taxable
taxable
supply imported plus –
supply
(a) taxes, duties and other charges levied either outside or by reason of
importation into Nigeria, other than VAT imposed under this Act; and
(b) costs by way of commission, parking, transport and insurance up to
the port or point of entry.
Taxable 151. (1) A non-resident person who makes taxable supplies to Nigeria
supply by shall register for tax and include VAT on its invoice for all taxable supplies.
non-
residents
(2) Where a non-resident person is making taxable supplies from outside
Nigeria to persons in Nigeria, the taxable person to whom the supply is made
in Nigeria shall withhold the VAT due on the supply and remit it to the Service.
(3) The Service may, by notice, appoint any person, including a non-
resident supplier of taxable supplies, to collect the VAT and remit it to the
Service.
(4) Where a person appointed under subsection (3) has made a taxable
supply to a taxable person in Nigeria, the taxable person shall not have the
obligation to withhold the VAT, except where the person appointed has failed
to collect the VAT.
Nigeria Tax Act, 2025 2025 No. 7 A 473
(5) Where a person appointed under subsection (3) does not process
payments in respect of the supplies but receives commission relating to the
supplies, the appointed person shall use the mechanism with which it collects
its commission to collect the VAT.
(6) A non-resident person that makes a taxable supply to a person in
Nigeria may appoint a representative for the purpose of compliance with its
VAT obligations.
(7) The Service may issue guidelines for the purpose of giving effect to
the provisions of this section, including the form, time and procedure for filing
returns and payment by non-resident suppliers appointed by the Service under
subsection (3).
(8) Where taxable goods are imported into Nigeria through an online
electronic or digital platform operated by a non-resident supplier and VAT has
been collected by the Service or any person appointed by the Service, the
goods shall not be further subjected to VAT before clearing upon provision of
proof of payment of the VAT.
PART II – REMITTANCES AND RECOVERY OF VAT