Deze gids biedt een overzicht van de btw in Nigeria, inclusief de geldende tarieven, registratievereisten, nalevingsverplichtingen en indieningstermijnen. Hij is bedoeld voor bedrijven die transacties uitvoeren binnen Nigeria.
Nigeria heeft in 2020 de btw verdubbeld van 5% naar 7,5% om meer niet-olie-inkomsten te genereren.
Volgens de Nigeriaanse btw-wet moet een "belastingplichtige" zich registreren voor btw wanneer zijn jaarlijkse belastbare leveringen ₦ 25 miljoen bedragen. Bedrijven kunnen zich ook vrijwillig registreren, zelfs als ze die drempel niet hebben bereikt, maar ze moeten dit wel melden aan de FIRS.
BTW-aangiften moeten maandelijks bij de FIRS worden ingediend. Niet-naleving (bijvoorbeeld te late indiening) kan leiden tot boetes.
Voorbelasting kan alleen worden teruggevorderd op goederen die zijn aangeschaft voor wederverkoop of goederen die rechtstreeks worden gebruikt voor de productie van belastbare goederen/diensten. Voorbelasting op diensten, overheadkosten en kapitaalgoederen is over het algemeen niet terugvorderbaar.
Bekijk informatie over indirecte belastingen in deze landen:
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In dit webinar wordt uitgelegd hoe Amerikaanse bedrijven buitenlandse btw kunnen vaststellen en terugvorderen. Daarbij worden belangrijke begrippen zoals wederkerigheid toegelicht en wordt aangegeven op welke punten mogelijkheden voor teruggaaf vaak over het hoofd worden gezien.
