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

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ATL-Editor 27 April 2015

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Nigeria: Court rules imported services VATable in Nigeria

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ATL-Editor 14 August 2019

South Africa: Africa Tax In Brief (July 2015) Last Updated: 29 July 2015 Article by Celia Becker ENSafrica Most Read Contributor in South Africa, July

ATL-Editor 1 August 2015

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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

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ATL-Editor 26 February 2015

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