Nigeria - Apply for VAT Certificate

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Procedure

Apply In Person

1. To Apply for VAT Certificate, the applicant has to approach the Federal Inland Revenue Service link
2. An application form will be provided to the applicant by the concerned officer.
3. The applicant has to fill in all the necessary details in the application form. (Incomplete applications are not accepted)
4. Make sure that the applicant has attached all the necessary documents that are mentioned in the “Required Documents” section of this page.
5. The applicant has to attach photocopies of the required documents along with the application form while submitting it.
6. Submit all the documents with the completed form to the concerned officer.
7. The applicant has to pay the prescribed fee as requested by the authority.
8. Upon applying, the VAT office will provide an acknowledgment receipt with a registration number.
9. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
10. The VAT office will process the application and conduct a site visit, if necessary, to verify the information provided.
11. Once the application is approved, the FIRS will issue a VAT Certificate. This certificate confirms the registration for VAT and your eligibility to collect and remit VAT on behalf of the government.
12. This entire process can be completed within 10 days or as per the timeline advised by the respective department authority.

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Required Documents

• Completed VAT registration form (obtained during the VAT registration process).
• Copy of the applicant’s company's Certificate of Incorporation or Business Registration Certificate.
• Memorandum and Articles of Association or Partnership Deed.
• Bank account details.
• Copy of valid identification of the authorized representative.
• Any other documents (if required)

Office Locations & Contacts

Federal Inland Revenue Service
Head office
Revenue House, 15 Sokode Crescent,
Wuse Zone 5, Abuja, Federal Capital Territory, Nigeria
Ph: +234(0)9074 444 441 / +234(0)9074 444 442 / +234 (0)9460 2700-29
Contact link
Location link

Eligibility

• Any business or trading person who intends to Apply for VAT Certificate is eligible to make this application.

Fees

• The applicant has to pay the prescribed fee as requested by the authority.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

Please attach documents that can be used by people. e.g. links

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• This entire process can be completed within 10 days or as per the timeline advised by the respective department authority.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicants must complete the application form before submitting it. Incomplete applications will not be accepted.
• Applicants must provide genuine information while applying for this procedure.

Required Information

• Name
• Address
• Contact address
• Age
• Zip code
• Nationality
• Fax
• Email
• Mailing address
• Declaration
• Date
• Signature

Need for the Document

• In Nigeria, a VAT (Value Added Tax) Certificate is an official document issued by the Federal Inland Revenue Service (FIRS). It serves as evidence that a business is registered for VAT and is authorized to collect and remit VAT on behalf of the government.

Information which might help

• The VAT Certificate is granted to businesses that have successfully registered for VAT and have met the requirements set by the FIRS.
• VAT is a consumption tax imposed on the supply of goods and services in Nigeria. Businesses that have an annual turnover of ₦5 million or more are required to register for VAT and obtain a VAT Certificate.

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Link

Others

The VAT Certificate is necessary for various purposes, including:

• Validating the business's eligibility to charge and collect VAT.
• Providing evidence of VAT registration for business transactions and audits.
• Establishing credibility and compliance with tax regulations for business relationships and contracts.