- The case involves Bolt Operations OU as the appellant and the Federal Inland Revenue Service as the respondent.
- The respondent mandated Bolt to charge and collect VAT on all invoices processed through its platform.
- Bolt is a mobility service company facilitating ride-hailing and food delivery in various countries, including Nigeria.
- Bolt claims it is a non-resident supplier for VAT purposes and operates under a marketplace model.
- Bolt earns commission from independent businesses for connecting them with consumers.
- Drivers using Bolt’s platform are independent and not employees of Bolt.
- Drivers earn transport fees directly from passengers, while Bolt earns commission from drivers.
- Restaurants pay Bolt a commission based on food sales.
- Bolt claims compliance with the Act, particularly Section 10, regarding VAT for non-resident suppliers.
- Bolt objects to the obligation of charging VAT, arguing it is not aligned with the Act for non-resident suppliers.
- The respondent insists on the VAT obligation as per its letters.
Source: tat.gov.ng
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.