VAT:
- Importation of taxable goods purchased through an online electronic or digital platform operated by a Non-Resident Supplier (appointed as a VAT collecting agent of FIRS) into Nigeria are not subject to VAT at the point of clearance with the Nigerian Customs Service where the importer furnishes evidence of registration or appointment of such collecting agent with the FIRS and VAT charged on the sales invoices of the goods. This is to eliminate the risk of double charge of VAT on taxable goods purchased through an online digital platform and the subsequent importation of such taxable goods into Nigeria.
Source Andersen
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