Monthly VAT for Nigerian companies

How to file your company's monthly VAT return in Nigeria

A Nigerian company files its monthly VAT return on the self-service portal of the Nigeria Revenue Service (NRS, formerly FIRS), by the 21st of the following month. HopperTax works out the VAT for free, then you file it yourself in your own NRS account, inside HopperTax, with your figures beside the window and our desk a message away.

Prepare this month's VAT, free I already have an account

Free to prepare. You pay per return only when you choose to file. The tax itself goes to the NRS.

At a glance

VAT returns in Nigeria at a glance

Monthly VAT returns in Nigeria: the facts, with the section each rests on
VAT rate	The standard rate of VAT in Nigeria is 7.5%. The Nigeria Tax Act 2025 kept it at 7.5% from 1 January 2026.Source: Nigeria Tax Act 2025
Who you file with	The Nigeria Revenue Service (NRS), the federal tax authority that replaced the Federal Inland Revenue Service (FIRS)Source: Nigeria Revenue Service (Establishment) Act 2025
Who must file	Every VAT-registered company, every month. A small business (turnover of ₦100,000,000 or less a year, fixed assets under ₦250,000,000, and not a professional services business) is exempt.Source: NTAA s.22(4)
Nil returns	Required. A registered company files every month, even a month with no sales.Source: NTAA s.22(1)
Deadline	The 21st of the following month, for the return and the paymentSource: NTAA s.22(1)
How often	Every month
Where you file	The NRS self-service portal, selfservice.nrs.gov.ng
Late filing penalty	₦100,000 for the first month, then ₦50,000 for each further monthSource: NTAA s.101
Late payment charge	10% of the unpaid VAT, plus interest, on top of any filing penaltySource: NTAA s.65(1)
Refund clock	Ask within 12 months. The NRS must refund or offset within 30 days of a valid request.Source: NTAA s.56(1), (2)
Records	Kept in English for at least 6 yearsSource: NTAA s.31
What you need	Your company's NRS self-service email and password, your Tax ID, the month's sales and the VAT you paid on purchases
Who you pay the VAT to	The NRS, directly, against a payment reference the portal gives you
Cost with HopperTax	Preparing is free. Filing is ₦10,000 or ₦20,000 per return (File it with me or File it with a Human Guide)

Since 1 January 2026, VAT in Nigeria runs under the Nigeria Tax Act 2025, which sets what is taxed and at what rate, and the Nigeria Tax Administration Act 2025, which governs registration, returns, penalties and refunds. They replaced the old VAT Act.[NTA 2025; NTAA 2025]

Need your company's Tax ID first? Use the free Tax ID lookup. Companies can see all the taxes HopperTax prepares on the business filing page.

Who files

Does my company have to file a VAT return?

Every taxable person registers with the tax authority and obtains a Tax ID, unless it qualifies as a small business. There is no separate VAT registration: the Tax ID carries the VAT obligations.[NTAA s.4]

The small business exemption

A small business, with annual gross turnover of ₦100,000,000 or less and total fixed assets under ₦250,000,000, is exempt from registering for VAT, charging VAT, filing VAT returns and remitting VAT. A business that provides professional services never qualifies.[NTAA s.22(4)]

Both tests must be passed together: annual turnover of ₦100,000,000 or less, and total fixed assets under ₦250,000,000.[NTAA s.22(4)]
A business that provides professional services is never a small business, however small it is.[NTAA s.22(4)]
Sales of the business's own capital assets, and sales made only because the business is being sold or wound down, do not count toward the turnover test.[NTAA s.22(7)]

Opting in

A small business can give the NRS written notice and join the full VAT regime. It then charges VAT and files every month.[NTAA s.22(5)]

According to published summaries of the Act, a small business that does not charge VAT cannot recover the VAT it pays on its own purchases, and larger customers must account for the VAT on what they buy from it. That is why some small suppliers opt in.[Published commentary on the Act, reported]

When a small business grows

Once a business stops being a small business, it must file monthly VAT returns.[NTAA s.22(6)]

Foreign suppliers

A non-resident that supplies taxable goods or services to anyone in Nigeria registers, obtains a Tax ID, charges VAT at 7.5% and remits it.[NTAA s.6]

Which figure is right? A caution on the threshold

Some commentaries still quote a ₦50,000,000 turnover figure from an earlier draft of the bill. The enacted text uses ₦100,000,000; a business near the line should confirm against the gazetted Act.[Published commentary on the Act, reported]

The old VAT Act used a line of ₦25,000,000. That Act has been replaced.[NTA 2025; NTAA 2025]

Check your company

Four questions, answered here on this page. Nothing you type is stored or sent anywhere.

Turnover for the year (naira)The exemption line is ₦100,000,000 or lessTotal fixed assets (naira)The exemption needs under ₦250,000,000Does the company provide professional services?Has it given the NRS written notice to join the VAT regime?

Enter your turnover and your fixed assets to see the answer.

This is a guide, not advice. A business near either line should check with the NRS or a tax agent accredited by the NRS.

Prepare this month's VAT, free

Nil returns

Do I have to file a nil VAT return?

Yes, if the company is registered for VAT.

A registered VAT taxpayer files a return every month even when nothing happened. The law requires the return "whether or not an economic activity has taken place", so a nil return, with zero output and zero input VAT, is due by the 21st like any other.[NTAA s.22(1)]

What it costs to skip one

Failing to file a VAT return, or knowingly filing one that is incomplete or inaccurate, costs ₦100,000 for the first month and ₦50,000 for each month the default continues. A missed nil return is penalised the same way.[NTAA s.101]

A nil return is a real return

A nil return is a real self-assessment. It starts the six-year period in which the NRS may raise an additional assessment.[NTAA ss.34(2), 36]

If the business goes quiet or closes

A business that temporarily stops trading notifies the NRS within 30 days, and the NRS marks its Tax ID dormant. A business that closes for good gives a deregistration notice within the same 30 days. Until it does one of these, the monthly filing duty keeps running.[NTAA s.10]

The small business exception

A small business that has not opted in has no monthly VAT return to file, so it has no nil return either. One that opts in files every month, nil returns included.[NTAA s.22(4)][NTAA s.22(5)]

On HopperTax, a nil return is prepared by entering zero for the month's sales and the VAT paid on purchases. You then file it on the NRS portal like any other return.

The sum

How do I work out the VAT I owe for the month?

VAT payable for a month is output VAT less input VAT. Output VAT is the VAT a company charges on its sales. Input VAT is the VAT the company paid on purchases it holds invoices for.

A VAT return states the input tax paid, the output tax collected and the net VAT payable for the month.[NTAA s.22(3)]

HopperTax works out output VAT as 7.5% of the month's VATable sales, unless you enter the VAT you actually charged.
Exempt or zero-rated sales sit on their own line. HopperTax charges no output VAT on them. Basic food, medical supplies and educational materials are zero-rated. They were exempt under the old law, so a supplier of them can now recover its input VAT.[Nigeria Tax Act 2025] Which other sales are exempt or zero-rated is still being settled, and the lists may change, so check a particular sale with the NRS or an NRS-accredited tax agent.
If input VAT is more than output VAT, HopperTax shows the VAT payable as zero and shows the difference as a credit that carries forward. See refunds.
A month with no sales and no input VAT gives a nil return. HopperTax accepts zeros, and you file it the same way. See nil returns.

Example: a month with ₦40,000,000 of VATable sales

This is an example with round figures, worked out by the same calculation HopperTax uses. It is not your company's VAT.

Example monthly VAT calculation in naira
VATable sales	₦40,000,000
Exempt or zero-rated sales	₦5,000,000
Output VAT	₦3,000,000
Input VAT claimed	₦450,000
VAT payable (output VAT less input VAT)	₦2,550,000

When to file and pay

A VAT return for a month is due on or before the 21st of the following month, whether or not the NRS sends a notice.[NTAA s.22(1)]

The VAT due is paid by the filing due date. An extension of time to file does not extend the time to pay.[NTAA ss.22(2), 49(1)]

For the other Nigerian taxes, read the plain-language Nigerian tax guide or try the free tax calculator.

The route

How to file a VAT return on the NRS portal, step by step

These are the steps inside the NRS self-service portal at selfservice.nrs.gov.ng, with where HopperTax helps at each one. The portal's own screens are the final word.

1
Sign in to your company's NRS account
Go to the NRS self-service portal at selfservice.nrs.gov.ng and sign in with the company's email and password.
A company that used FIRS TaxPro Max links its TaxPro Max main account to the new portal the first time it signs in. The portal asks for the TaxPro Max main account email and password, then Verify & Connect.
A company without a TaxPro Max account can create portal credentials instead. The portal asks for its Tax ID, its CAC incorporation date and its tax office of last filing.
Where HopperTax helps: HopperTax opens the NRS sign-in page in its own window. You type your own details there, and HopperTax does not keep them.
2
Check VAT is switched on for the company
On the portal open My Profile, then Manage Tax Filing Profile. It lists the taxes a company can switch on, each with how often it is filed.
Make sure Value Added Tax is on for the company. If it is off, switch it on there first, before you ask for an assessment in the steps below.
Where HopperTax helps: In HopperTax this step sits beside the portal window, with a button that opens the right portal page.
3
Open Self Tax Filing and pick VAT
Open Self Tax Filing. Choose File Taxes, then Get Started. A grid titled "What Tax would you like to File Today?" lists the taxes.
Find Value Added Tax (VAT) and press File Returns. That takes you to Taxes Due.
Where HopperTax helps: The same button opens Self Tax Filing for you.
4
Find the pending return for the filing month
Taxes Due has a Pending Returns table with the Tax Type, Assessment No, Assessment Period, Due Date and Filing Status of each return waiting to be filed.
Look for the row whose Assessment Period is the filing month. You file against that row.
Where HopperTax helps: The same button opens Taxes Due for you.
5
If no pending return is listed, request an assessment
A return can only be filed against an assessment. A company that has never filed this tax may find the table empty.
Press Request Assessment, then Request Extra Assessment. Choose the configuration type for Value Added Tax (it is listed as VAT), ask for one copy, and press Generate Assessment.
This creates a real assessment on the company's NRS ledger. Only do it for the period you are filing now, which is the filing month, and only once.
Where HopperTax helps: If you are unsure whether to request one, press Ask the desk and the HopperTax desk replies.
6
Enter the month's VAT figures
Open the pending return and type in the month's figures: the sales that carry VAT, any exempt or zero-rated sales, the output VAT and the input VAT you are claiming.
The portal's boxes may be worded differently from the way you keep your records. Match each figure to the box that means the same thing, and do not guess where a box has no match.
Where HopperTax helps: HopperTax shows your prepared figures beside the window. You type each one into the portal yourself.
7
Read the portal's summary before you submit
Before you submit, read the summary the portal shows back to you and compare it with your own figures, line by line.
If anything differs, correct it on the portal. When it all agrees, submit the return on the portal.
Where HopperTax helps: Compare the portal's summary with the figures HopperTax shows beside it.
8
Get the payment reference, and pay the NRS directly
Open Tax Payments on the portal and press Generate Payment. The portal gives you a payment reference. Write it down.
The company pays the NRS directly against that reference.
Where HopperTax helps: HopperTax never takes or routes tax money. You pay the NRS directly.
9
Keep the Assessment No as your proof of filing
The portal shows an Assessment No for the return. Copy it exactly as it appears and keep it with the company's records, together with the payment reference.
Where HopperTax helps: When you tell HopperTax the return is submitted, it keeps a picture of the portal page in your Document Vault and our desk confirms the reference.

Not on the portal yet? You can also open it yourself at selfservice.nrs.gov.ng.

If you are late

What is the penalty for filing or paying VAT late?

There are two separate charges, and they stack. A return that is both late and unpaid draws both.

Paying VAT late costs 10% of the unpaid tax, plus interest until it is paid. This is on top of any late filing penalty.[NTAA s.65(1)]

Interest

According to published summaries of the Act, from 1 October 2026, interest on unpaid tax in naira is the Central Bank of Nigeria's Monetary Policy Rate plus 1 percentage point, and never below the 364-day Treasury Bill yield. It is simple interest, counted daily from the due date to the day of payment.[Interest on Late Payment of Tax Order 2026, under NTAA s.65, reported]

The Monetary Policy Rate changes, so this page does not turn interest into naira. The table and the estimator below are before interest.

Failing to register, and asking for relief

Failing to register costs ₦50,000 for the first month and ₦25,000 for each month after.[NTAA s.100(1)]

The NRS can waive all or part of a penalty or interest for good cause. The request is made in writing, with evidence.[NTAA s.66]

Example: ₦2,550,000 of VAT, filed late and left unpaid

Worked out by the same scale as the estimator below. Before interest.

Late filing and late payment penalties in naira on ₦2,550,000 of unpaid VAT, before interest
Months late	Late filing	Late payment	Total before interest
1	₦100,000	₦255,000	₦355,000
3	₦200,000	₦255,000	₦455,000
6	₦350,000	₦255,000	₦605,000
12	₦650,000	₦255,000	₦905,000

Source: NTAA s.101; NTAA s.65(1)

Estimate the penalty

An estimate from the published scale. Nothing you type is stored or sent anywhere.

Months lateA part month is counted as a whole monthVAT still unpaid (naira)Leave at 0 if the VAT is paid

Late filing penalty: ₦200,000
Late payment penalty (10% of the unpaid VAT): ₦100,000
Total before interest: ₦300,000

Source: NTAA s.101; NTAA s.65(1). Interest on unpaid VAT is extra and is not included.

This is an estimate, not a bill, and not advice.

Getting VAT back

Can I claim back input VAT, and how do VAT refunds work?

What input VAT covers

Input VAT can be claimed on services and on fixed assets, not only on goods for resale, as long as they are used to make taxable supplies.[NTA s.156(5)]

Basic food, medical supplies and educational materials are zero-rated. They were exempt under the old law, so a supplier of them can now recover its input VAT.[Nigeria Tax Act 2025]

According to published summaries of the Act, input VAT on costs used to make exempt supplies cannot be recovered, and costs used for both taxable and exempt supplies are apportioned between them.[Forvis Mazars, March 2026, reported]

Credits and refunds

When input VAT for a month is more than output VAT, the excess is a credit, and an unused credit can be claimed as a refund.[NTAA s.56]

A VAT refund is requested, on the NRS's prescribed form, within 12 months of the transaction that gave rise to it. After that the claim lapses.[NTAA s.56(1), (2)]

The twelve months run from each transaction. So for a credit from March 2026, the safe date to ask by is 1 March 2027, counted from the first day of the month.[NTAA s.56(1), (2)]

The NRS must pay a refund, or offset it against another tax, within 30 days of a valid request.[NTAA s.56(3)]

According to published summaries of the Act, to be refunded, a company must be up to date on all its tax filings, and any tax it owes is deducted first. A false refund claim carries a penalty of 100% of the claim plus interest.[NRS Guidelines on Tax Refund, June 2026; NTAA s.122, reported]

Two different time limits

Input VAT is reported to be claimable in a return within 5 years of the tax period it relates to, and only on taxable supplies made from 1 January 2026.[Forvis Mazars, March 2026, reported]

That is the window for deducting input VAT in a return. The 12 months is the window for asking for a refund of an excess. Do not let a credit sit unclaimed past the 12 months, or the claim lapses.[NTAA s.56(1), (2)]

Also worth knowing

Other VAT rules in Nigeria worth knowing

State consumption data

Every VAT return must show the states where the supplies were consumed, because VAT revenue is shared among the states partly by consumption.[NTAA s.22(11)]

A return that leaves out the state consumption data is reported to carry a penalty of ₦1,000,000.[Forvis Mazars, March 2026, reported]

Your Tax ID and changes to your details

A company's Tax ID must appear on every return, invoice and transaction document, and it cannot sign a contract with a government body without one.[NTAA s.8]

A change of name, address, phone, email or significant shareholders (5% or more) is reported to the NRS within 30 days.[NTAA s.9]

Withholding agents

According to published summaries of the Act, government bodies, and businesses the NRS appoints as agents, withhold the VAT shown on their suppliers' invoices and remit it by the 14th of the following month, a week before the ordinary VAT return date.[NTA s.155; NRS Circular 2026/18, reported]

E-invoicing

According to published summaries of the Act, once the NRS rolls out its electronic fiscal system to a taxpayer, every taxable supply must pass through it. It began with the largest taxpayers in 2026, and the dates for medium and smaller businesses are still being set by the NRS.[NTAA s.23; Forvis Mazars, March 2026, reported]

Records

Books and records are kept in English for at least 6 years.[NTAA s.31]

This is a summary of the law as published, not legal or tax advice. For a decision about your own company, check with the NRS or a tax agent accredited by the NRS.

How it works

How does HopperTax help me file my VAT return?

Enter the month's figures

Type in the month's sales and the VAT you paid on purchases. HopperTax works out the VAT for you. This is free.

Choose how to file

Pick one of the two services below and pay per return: ₦10,000 or ₦20,000.

Sign in to your own NRS account

You sign in inside HopperTax and follow the steps. Your figures sit beside the window, and our desk is a message away.

Submit and keep the reference

You submit the return on the NRS portal and keep the reference it gives you. You pay the tax to the NRS directly.

Why do you submit the return yourself?

A return counts as duly filed only if the taxpayer itself, or a tax agent accredited by the NRS, submits it.[NTAA s.33]

That is why HopperTax is built so that the company signs in to its own NRS account and submits its own return. HopperTax is not an NRS-accredited tax agent and does not file the return for you.

What it costs

How much does HopperTax charge? Free to prepare, pay per return to file

The price is per return, for the month you are filing.

Prepare it

Free

Enter the month's sales and the VAT you paid, and see your VAT. Nothing to pay.

File it with me

Start here

₦10,000 per return

You file the return yourself in a guided window inside HopperTax, with the route and your own figures beside it and our desk a message away. For a state return, our desk files it with you.

File it with a Human Guide

₦20,000 per return

The same guided filing, plus a named HopperTax person who contacts you to agree a time and stays with you until it is filed.

Prepare this month's VAT, free See all HopperTax prices

Before you start

What do I need to file my VAT return?

Your company's NRS self-service email and password (the portal is at selfservice.nrs.gov.ng)
The month's sales and the VAT you paid on purchases (input VAT)
Your company's Tax ID

Not sure of your Tax ID? Use the free Tax ID lookup.

Questions

Questions about VAT returns in Nigeria

How do I file my company's monthly VAT return in Nigeria?

A Nigerian company files its monthly VAT return on the NRS self-service portal at selfservice.nrs.gov.ng, by the 21st of the following month. With HopperTax, the company prepares the VAT free, then signs in to its own NRS account inside HopperTax and files the return itself.

Is the VAT return filed with FIRS or the NRS?

VAT is administered by the Nigeria Revenue Service (NRS), which replaced the Federal Inland Revenue Service (FIRS) (Nigeria Revenue Service (Establishment) Act 2025). Nigerian companies file the VAT return on the NRS self-service portal at selfservice.nrs.gov.ng.

Who must register for VAT in Nigeria?

Is there a VAT threshold in Nigeria in 2026?

Yes. A Nigerian business with annual gross turnover of ₦100,000,000 or less and total fixed assets under ₦250,000,000 is a small business and exempt from VAT. A business over either limit, or one that provides professional services, files monthly (NTAA s.22(4)).

Is the VAT threshold in Nigeria still ₦25,000,000?

No. ₦25,000,000 was the figure under the old VAT Act, which has been replaced (NTA 2025; NTAA 2025). The small business line in Nigeria is now ₦100,000,000 of turnover or less and fixed assets under ₦250,000,000 (NTAA s.22(4)).

Does a small business need to file VAT in Nigeria?

In Nigeria, a small business, with annual gross turnover of ₦100,000,000 or less and total fixed assets under ₦250,000,000, is exempt from registering for VAT, charging VAT, filing VAT returns and remitting VAT. A business that provides professional services never qualifies (NTAA s.22(4)).

Can a small business choose to charge VAT in Nigeria?

A small business can give the NRS written notice and join the full VAT regime. It then charges VAT and files every month (NTAA s.22(5)). According to published summaries of the Act, a small business that does not charge VAT cannot recover the VAT it pays on its own purchases, and larger customers must account for the VAT on what they buy from it. That is why some small suppliers opt in (Published commentary on the Act, reported).

What happens when a small business grows past the VAT limit in Nigeria?

In Nigeria, once a business stops being a small business, it must file monthly VAT returns (NTAA s.22(6)). Sales of the business's own capital assets, and sales made only because the business is being sold or wound down, do not count toward the turnover test (NTAA s.22(7)).

Is VAT still 7.5 percent in Nigeria?

The standard rate of VAT in Nigeria is 7.5%. The Nigeria Tax Act 2025 kept it at 7.5% from 1 January 2026 (Nigeria Tax Act 2025).

When is the monthly VAT return due in Nigeria?

A VAT return for a month is due on or before the 21st of the following month, whether or not the NRS sends a notice (NTAA s.22(1)). The return for June, for example, is due by the 21st of July. The VAT due is paid by the filing due date. An extension of time to file does not extend the time to pay (NTAA ss.22(2), 49(1)).

How do I calculate VAT payable in Nigeria?

In Nigeria, VAT payable for a month is output VAT less input VAT. Output VAT is the VAT charged on sales, which HopperTax works out as 7.5% of VATable sales unless you enter the VAT you charged. In the example on this page, output VAT of ₦3,000,000 less input VAT of ₦450,000 leaves ₦2,550,000 to pay.

What are input VAT and output VAT?

Output VAT is the VAT a company charges on its sales. Input VAT is the VAT the company paid on purchases it holds invoices for. A company deducts its input VAT from its output VAT to find the VAT payable for the month in Nigeria.

What happens if my input VAT is more than my output VAT?

In Nigeria, when input VAT for a month is more than output VAT, the excess is a credit, and an unused credit can be claimed as a refund (NTAA s.56). HopperTax shows the VAT payable as zero and shows the difference as a credit that carries forward.

How are exempt or zero-rated sales treated in the HopperTax calculation?

HopperTax lists exempt or zero-rated sales on their own line and charges no output VAT on them. Basic food, medical supplies and educational materials are zero-rated. They were exempt under the old law, so a supplier of them can now recover its input VAT (Nigeria Tax Act 2025). Which other sales are exempt may change with the NRS lists, so check a particular sale with the NRS or a tax agent.

Can I still use TaxPro Max to file VAT?

HopperTax has seen VAT returns filed on the NRS self-service portal at selfservice.nrs.gov.ng, and has not confirmed whether TaxPro Max itself still takes them. A company that used FIRS TaxPro Max links its TaxPro Max main account to the new portal the first time it signs in.

Must I file a nil VAT return in Nigeria?

In Nigeria, yes, if the company is registered for VAT. A registered VAT taxpayer files a return every month even when nothing happened. The law requires the return "whether or not an economic activity has taken place", so a nil return, with zero output and zero input VAT, is due by the 21st like any other (NTAA s.22(1)). A small business that has not opted in files none (NTAA s.22(4)).

Can I file a nil VAT return on HopperTax?

Yes. Prepare the return on HopperTax by entering zero for the month's sales and the VAT you paid on purchases, then file it on the NRS portal the same way as any other VAT return in Nigeria.

What if my business stops trading? Do I still file VAT?

A VAT-registered business keeps filing until it tells the NRS. A business that temporarily stops trading notifies the NRS within 30 days, and the NRS marks its Tax ID dormant. A business that closes for good gives a deregistration notice within the same 30 days. Until it does one of these, the monthly filing duty keeps running (NTAA s.10).

What is the penalty for late VAT filing in Nigeria?

In Nigeria, failing to file a VAT return, or knowingly filing one that is incomplete or inaccurate, costs ₦100,000 for the first month and ₦50,000 for each month the default continues. A missed nil return is penalised the same way (NTAA s.101).

What does late payment of VAT cost in Nigeria?

In Nigeria, paying VAT late costs 10% of the unpaid tax, plus interest until it is paid. This is on top of any late filing penalty (NTAA s.65(1)).

How is interest on unpaid VAT worked out in Nigeria?

Interest on unpaid VAT: According to published summaries of the Act, from 1 October 2026, interest on unpaid tax in naira is the Central Bank of Nigeria's Monetary Policy Rate plus 1 percentage point, and never below the 364-day Treasury Bill yield. It is simple interest, counted daily from the due date to the day of payment (Interest on Late Payment of Tax Order 2026, under NTAA s.65, reported).

What is the penalty for failing to register for VAT in Nigeria?

Failing to register for VAT in Nigeria is penalised. Failing to register costs ₦50,000 for the first month and ₦25,000 for each month after (NTAA s.100(1)).

Can the NRS waive a VAT penalty?

Yes, a VAT penalty or interest can be waived. The NRS can waive all or part of a penalty or interest for good cause. The request is made in writing, with evidence (NTAA s.66).

Can I claim input VAT on services and equipment in Nigeria?

In Nigeria, input VAT can be claimed on services and on fixed assets, not only on goods for resale, as long as they are used to make taxable supplies (NTA s.156(5)). According to published summaries of the Act, input VAT on costs used to make exempt supplies cannot be recovered, and costs used for both taxable and exempt supplies are apportioned between them (Forvis Mazars, March 2026, reported).

How long does a VAT refund take in Nigeria?

The NRS must pay a refund, or offset it against another tax, within 30 days of a valid request (NTAA s.56(3)). A VAT refund is requested, on the NRS's prescribed form, within 12 months of the transaction that gave rise to it. After that the claim lapses (NTAA s.56(1), (2)).

What do I need to get a VAT refund in Nigeria?

A VAT refund in Nigeria comes with conditions. According to published summaries of the Act, to be refunded, a company must be up to date on all its tax filings, and any tax it owes is deducted first. A false refund claim carries a penalty of 100% of the claim plus interest (NRS Guidelines on Tax Refund, June 2026; NTAA s.122, reported).

How long must I keep VAT records in Nigeria?

VAT books and records in Nigeria are kept in English for at least 6 years (NTAA s.31).

Do I need an accountant to file VAT?

No. A company can file its own VAT return on the NRS portal, and HopperTax shows the route and your figures beside it. A return counts as duly filed only if the taxpayer itself, or a tax agent accredited by the NRS, submits it (NTAA s.33).

Why does HopperTax have me submit the VAT return myself?

A return counts as duly filed only if the taxpayer itself, or a tax agent accredited by the NRS, submits it (NTAA s.33). That is why the company submits its own VAT return in its own NRS account in HopperTax. HopperTax is not an NRS-accredited tax agent and does not file the return for you.

Who types into the NRS portal?

You do. HopperTax types nothing into your VAT return. You sign in to your own NRS account in the window and fill each box yourself, with your figures from HopperTax beside it.

Does HopperTax see my NRS password?

Your NRS email and password for your VAT filing go to the NRS sign-in page through a secure browser on HopperTax's side. HopperTax does not keep them.

Who do I pay the VAT to?

You pay the VAT to the NRS, directly. HopperTax never takes your tax. You pay HopperTax only the per-return fee for the filing service you choose.

How much does HopperTax charge to file a VAT return?

Preparing a VAT return in Nigeria on HopperTax is free. Filing is ₦10,000 per return for File it with me, or ₦20,000 per return for File it with a Human Guide.

Is preparing a VAT return really free?

Yes. Entering the month's sales and the VAT you paid, and seeing the VAT you owe in Nigeria, costs nothing. You pay only when you choose one of the two NRS filing services.

What if I get stuck on the NRS portal?

In Nigeria, message the HopperTax desk beside the window and the desk will help with your VAT return. With File it with a Human Guide, a named HopperTax person agrees a time with you and stays with you until the return is filed.

Can my accountant or tax agent file my VAT return on HopperTax?

Yes. Approved accountants and agents use the same tool for their company clients, so they can prepare a client's VAT return and guide the filing from their own HopperTax portal. A return filed for a company by anyone who is not an NRS-accredited tax agent is not duly filed (NTAA s.33).

Are PAYE and withholding tax filed with the NRS too?

Withholding tax on payments to companies is filed with the NRS, by the 21st of the following month. PAYE for staff is filed with each state's revenue service, not the NRS. HopperTax prepares both on the same returns page as your VAT return.

Is HopperTax the NRS?

No. HopperTax is an independent service and is not the NRS. The VAT return is filed on the NRS portal in Nigeria, in your own NRS account.