Simplified VAT compliance for foreign e-services and goods sellers & marketplaces
Nigeria has secured the obligation for non-resident providers of goods or digital / electronic services to consumers to register and charge VAT. The follows the example of around seventy countries to implement collections role for VAT and GST on foreign providers or marketplaces for sales to in-country consumers. It is introducing simplified compliance procedures for non-resident providers of digital services from 1 January 2022. These will also be available for foreign sellers or marketplaces for goods from 1 January 2024.
Source vatcalc
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