HOW-TO

How to Register for VAT in Nigeria

VAT registration in Nigeria changed names in 2026: the FIRS is now the Nigeria Revenue Service. Here is how to register, and what to double-check before you file.

Step by step

1. Confirm the NRS is your tax authorityAs of 2026 the Federal Inland Revenue Service (FIRS) has been reorganised into the Nigeria Revenue Service (NRS). VAT registration, TIN and filing that previously sat with FIRS now run through the NRS. Use the current official NRS portal rather than old FIRS links, which may redirect or be retired.
2. Check whether you must registerVAT applies to most goods and services, and businesses that meet the registration threshold must register. Thresholds and exemptions were revised under the 2025 tax reforms that took effect in 2026, and sources disagree on the exact figure, so confirm the current turnover threshold on the official NRS portal before deciding.
3. Get or verify your TINYou need an active Tax Identification Number to register for VAT. Companies incorporated from 2026 generally use their CAC registration (RC) number as the Tax ID. Older businesses and individuals should verify their TIN is active through the NRS before proceeding; never share your BVN or bank details to "activate" a TIN.
4. Log in and open the VAT registrationSign in to the NRS tax portal with your company credentials and locate the VAT registration section. Have your CAC certificate, status report, business address and contact details ready to enter. Registration itself, as of 2026, is free.
5. Complete and submit the applicationFill in the business particulars and submit. The NRS verifies the details, which can take from several working days to a few weeks depending on volume. Keep any reference number the portal issues so you can follow up.
6. Collect and keep your VAT certificateOnce approved, download your VAT registration certificate. You will need it for tenders, loan applications, corporate customers and audits. From this point you must charge VAT on taxable supplies, issue proper invoices, and file VAT returns on schedule.

The big 2026 change: FIRS became the NRS

If you have registered for tax in Nigeria before, the first thing to know is that the agency’s name has changed. Following the package of tax reform laws passed in 2025 and taking effect from the start of 2026, the Federal Inland Revenue Service was reorganised into the Nigeria Revenue Service, the NRS. In practice this means the functions you associate with the FIRS, Value Added Tax registration, the Tax Identification Number and the filing of returns, now sit under the NRS. The familiar online tax portal continues to run the registration process, but it is operated by the NRS, and old FIRS web links may redirect or eventually be retired. Always start from the current official NRS portal rather than a bookmarked FIRS address, and if a link looks outdated, verify it through official NRS channels before entering any details.

This guide explains VAT registration as it stands in 2026. Because the reforms also touched rates, thresholds and the TIN system, a few specifics are still settling, and reputable sources openly disagree on some numbers. Where that is the case we say so plainly and point you to the official portal, which is the only figure that actually binds you.

What VAT is and who must register

Value Added Tax is a consumption tax charged on most goods and services. A registered business adds VAT to its taxable sales, collects it from customers, and remits it to the NRS, after deducting the VAT it paid on its own eligible inputs. The standard rate has been 7.5%, though you should confirm the current rate on the NRS portal because rates and the lists of exempt and zero-rated items can move with reforms.

Not every business has to register. There is a turnover threshold below which small businesses may be exempt from charging VAT, and that threshold was revised under the 2026 reforms. This is one of the points where third-party guides genuinely conflict, quoting different figures, so do not take a blog’s number as settled. Check the current threshold on the official NRS portal, and if your turnover is anywhere near the line, register rather than guess, because getting it wrong in either direction causes problems later.

You need a TIN first

VAT registration sits on top of a Tax Identification Number, so you cannot complete it without an active TIN. The way you get that number depends on when your business was formed. Companies incorporated from 2026 are designed to use their CAC registration number, the RC number, as their Tax ID, with the tax authority notified automatically at incorporation. Businesses registered earlier, and individuals, should verify that their existing TIN is active through the NRS before starting the VAT step.

A firm word of caution here: no legitimate process asks for your Bank Verification Number, bank card details or a personal password to “activate” or “retrieve” a TIN. Those requests are how fraud happens. The NRS identifies businesses by their registration and tax numbers, not by your banking credentials.

Filing the registration

With an active TIN in hand, you sign in to the NRS tax portal using your company credentials and open the VAT registration section. Have your CAC certificate of incorporation, your status report, your registered business address and your contact details ready to type in. The registration itself is free as of 2026; there is no government charge to register for VAT, so any large “registration fee” you are quoted is a service charge, not a cost owed to the state.

After you submit, the NRS verifies the details. How long that takes varies with how busy the system is, ranging from several working days to a few weeks. The portal usually issues a reference number; keep it so you can follow up if the review stalls. Once you are approved, download your VAT registration certificate and store it safely, because you will be asked for it when bidding for contracts, applying for loans, dealing with corporate customers and during audits.

Your obligations after registering

Registration switches on a set of ongoing duties. From the day you are registered you must charge VAT on your taxable supplies at the correct rate, issue proper VAT invoices that show the tax, file a VAT return for each period whether or not you made sales, and remit the net VAT you collected to the NRS by the due date. Missing a filing deadline or failing to remit attracts penalties and interest, and a pattern of default can trigger an audit.

Keep clean records of sales and of the VAT you pay on purchases, since the input VAT you can recover depends on being able to evidence it. Finally, treat this as general information rather than tax advice: the 2026 reforms are significant, and if your situation is at all complex, a registered tax practitioner can confirm how the current rules apply to you. The one source that always wins over any guide, including this one, is the official NRS portal itself.

SabiGuide is an independent guide and is not affiliated with any government agency. Fees, links and steps can change — always confirm on the official portal before you act. This is general information, not legal or financial advice.