Following the new regime for value-added tax for non-resident persons in Nigeria, the Federal Inland Revenue Service (FIRS) issued ‘The Guidelines on Simplified Compliance for Value Added Tax (VAT) for Non-Resident Suppliers’ (the guidelines).
The guidelines deal particularly with the following VAT compliance affairs: requirements for VAT registration under the regime; procedure for registration for VAT by
non-resident suppliers (NRS); supplies that are taxable in Nigeria; appointment of NRS as VAT collection agents; procedure for remittance of tax collected; procedure for deregistration; general obligations of NRS under the act.
Source WTS
