Ce guide fournit un aperçu de la TVA au Nigeria, notamment les taux applicables, les conditions d'enregistrement, les obligations de conformité et les délais de déclaration. Il est destiné aux entreprises qui effectuent des transactions au Nigeria.
Le Nigeria a doublé la TVA, qui est passée de 5 % à 7,5 % en 2020, afin d'augmenter ses recettes non pétrolières.
En vertu de la loi nigériane sur la TVA, une « personne imposable » doit s'enregistrer à la TVA lorsque ses fournitures imposables annuelles atteignent 25 millions de nairas. Les entreprises peuvent également s'enregistrer volontairement même si elles n'ont pas atteint ce seuil, mais elles doivent en informer le FIRS.
Les déclarations de TVA doivent être déposées chaque mois auprès du FIRS. Le non-respect de cette obligation (par exemple, un dépôt tardif) peut entraîner des pénalités.
La TVA en amont ne peut être récupérée que sur les biens achetés en vue de leur revente ou les biens directement utilisés dans la production de biens/services imposables. La TVA en amont sur les services, les frais généraux et les biens d'équipement n'est généralement pas récupérable.
Découvrez les informations relatives à la fiscalité indirecte dans ces pays :
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