Nigeria: A Landmark TAT decision in a VAT case on imported services

ATL-Editor 15 June 2015

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PwC secures a Landmark TAT decision in a VAT case on imported services

In brief

On 10 June 2015, the Tax Appeal Tribunal (TAT) sitting in Abuja held that foreign companies providing services outside Nigeria to Nigerian companies are not carrying on business in Nigeria for the purposes of the Nigerian Value Added Tax (VAT). As they are not carrying on business in Nigeria, they are not required to register for, or charge Nigerian VAT. A Nigerian company that has not received a VAT invoice from the foreign company is not required to account for or remit VAT to the FIRS.

This decision provides some clarity on the often disputed position of the FIRS that a Nigerian company should self-charge VAT on services received from a foreign entity even when such provider is not carrying on business in Nigeria.

Categories: Africa, Nigeria, West Africa

ATL-Editor

Cook Islands: FATCA’s impact – this paper applies to many other offshore centres

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ATL-Editor 27 April 2015

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C SARS vs CitrusCo: SOUTH AFRICAN TAX COURT CASE

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ATL-Editor 30 January 2025

Nigeria: Court rules imported services VATable in Nigeria

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ATL-Editor 14 August 2019

Understanding Double Tax Treaties: A Comprehensive Guide

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ATL-Editor 28 August 2024

S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014

Summary of the Davis Tax Committee’s BEPSBEPS stands for "Base Erosion and Profit Shifting". BEPS refers to tax avoidance strategies used by multinational enterprises (MNEs) to exploit gaps and mismatches in the international tax system. By shifting profits from high-tax jurisdictions to low- or no-tax locations, MNEs reduce their overall tax burden, even if little to no economic activity occurs in the low-tax jurisdictions. These practices erode... Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of

ATL-Editor 26 February 2015

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