Esta guía ofrece una visión general del IVA en Nigeria, incluyendo los tipos aplicables, los requisitos de registro, las obligaciones de cumplimiento y los plazos de presentación. Está diseñada para empresas que realizan transacciones dentro de Nigeria.
Nigeria duplicó el IVA del 5 % al 7,5 % en 2020 para aumentar los ingresos no petroleros.
Según la Ley del IVA de Nigeria, un «sujeto pasivo» debe registrarse a efectos del IVA cuando sus suministros imponibles anuales alcancen los 25 millones de nairas. Las empresas también pueden registrarse voluntariamente aunque no hayan alcanzado ese umbral, pero deben notificarlo al FIRS.
Las declaraciones del IVA deben presentarse mensualmente ante la FIRS. El incumplimiento (por ejemplo, la presentación tardía) puede dar lugar a sanciones.
El IVA soportado solo puede recuperarse sobre los bienes adquiridos para su reventa o los bienes utilizados directamente en la producción de bienes o servicios sujetos a impuestos. El IVA soportado sobre servicios, gastos generales y bienes de capital no suele ser recuperable.
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En este seminario web se explica cómo las empresas estadounidenses pueden identificar y recuperar el IVA extranjero, analizando conceptos clave como la reciprocidad y señalando en qué aspectos suelen pasarse por alto las oportunidades de devolución.
