Section 158

(1) A taxable person making a taxable supply shall implement the Fiscalisation
fiscalisation system deployed by the Service in accordance with Nigeria Tax of supplies
for VAT
Administration Act, 2025.
(2) The fiscalisation system may include fiscal equipment consisting of
electronic devices, software solutions or a communication system involving a
secured network, or any such combination of the components for electronic
invoicing and data transfer as the Service may prescribe or deploy.
CHAPTER 7
SURCHARGE