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Nigeria Tax Information

7.5% VAT

VAT is 7.5%. Registration required above NGN 25 million turnover. TIN required.

Architect Services to Invoice

  • Schematic design
  • Design development
  • Construction documents
  • Permit drawings
  • Site planning
  • Interior architecture
  • Project management

Invoice Requirements in Nigeria

TIN
VAT registration
Client TIN
VAT (7.5%)
Total in NGN

Payment Terms

Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

CashNet 14Net 30Net 45

Payment Methods in Nigeria

Bank TransferUSSDMobile MoneyCardCash

Architect Invoice Tips

  • Reference project phases
  • Include deliverables per phase
  • Note reimbursable expenses
  • Document design changes
  • Track percentage complete

Frequently Asked Questions

What tax rate applies to architect invoices in Nigeria?

Nigeria has 7.5% VAT. VAT is 7.5%. Registration required above NGN 25 million turnover. TIN required.

What payment methods are common for architects in Nigeria?

Common payment methods in Nigeria include: Bank Transfer, USSD, Mobile Money, Card, Cash. Phase-based billing. Percentage at each milestone. Retainer for ongoing projects.

What should architect invoices include in Nigeria?

Your invoice should include: TIN, VAT registration, Client TIN, VAT (7.5%). For architect services specifically, also include: Schematic design, Design development, Construction documents.

How should architects bill for projects?

Percentage of construction cost, fixed fee by phase, or hourly. Phase-based is standard.

What about design changes?

Include scope of changes and bill as additional services beyond original scope.

What is Nigeria's VAT rate?

7.5% on most goods and services. Basic food, medical, educational items are exempt.