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NIGERIA INVOICE GENERATOR

Free Online Invoice Generator Nigeria

Create professional invoices online in seconds.

Currency:

Invoice Details & Sender Info

From (Your Business)
Billed To (Client)
Line Items
Payment Bank Accounts & Rails Add bank accounts, mobile money till/paybill, or foreign currency accounts
Live Document Preview Autosaved locally

INVOICE
Date:
Due Date:
Billed To:
Payment Pending
Description Qty Unit Price Total
Subtotal:
Discount:
Shipping / Delivery:
Total Due:
Notes / Terms:

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Online Invoice Generator & Billing Guide for Nigeria

Whether you are a freelancer, contractor, consultant, or business owner in Nigeria, creating professional, itemized invoices is essential for getting paid on time and managing your business accounts. Use this free online invoice generator to create and download serialized invoices with your Corporate Affairs Commission (CAC) registration details, Tax Identification Number (TIN), itemized deliverables, standard 7.5% VAT, and direct NUBAN bank account details—ready to share directly with your clients on WhatsApp or print as PDF.

How Commercial Invoicing Works in Nigeria

1

Contract Scope & Proforma Review

Commercial jobs commence with a purchase order or signed service agreement. Proforma invoices or milestone schedules outline billing triggers across Lagos, Abuja, Port Harcourt, and regional hubs.

2

Invoice Drafting & 7.5% VAT

Vendors generate serialized invoices displaying CAC RC/BN numbers, JTB / NRS / NRS / FIRS TIN, itemized line items, and standard 7.5% Value Added Tax (unless supplying exempt basic food or medical items).

3

NIP Bank Settlement & WHT Credit

Clients transfer funds via NIBSS Instant Payment (NIP) directly to NUBAN accounts (Zenith, GTB, Access, Moniepoint, etc.). Corporate clients deduct statutory WHT and provide NRS / FIRS WHT Credit Notes on TaxPro-Max.

Field-by-Field Breakdown of Nigerian Commercial Invoice Items

1. Business Name, CAC RC/BN Number & TIN

Official registered company name (Ltd) or business name (Enterprise), CAC registration number (e.g. RC-1845920 or BN-3124500), registered address, and FIRS / Joint Tax Board TIN.

2. Client Legal Name, Address & Client TIN

Customer corporate name, billing address in Nigeria, and client corporate TIN for accounts payable tax processing and WHT credit note scheduling.

3. Invoice Number & Payment Due Date

Unique serialized reference (e.g., INV-2026-088), invoice date, and agreed payment deadline (e.g., Net-14 for agile projects, Net-30 for corporate procurement).

4. Line Item Deliverables & Rates

Clear itemization of supplied goods or professional service deliverables, quantity, unit rate, and total line price in Nigerian Naira (NGN).

5. VAT (7.5% Standard Rate) & Discounts

Subtotal amount, commercial trade discount deductions, statutory 7.5% NRS / FIRS Value Added Tax, and dispatch / logistics charges.

6. Multi-Bank NUBAN Settlement Details

10-digit NUBAN account number, beneficiary account name, bank name (Commercial Bank, Merchant Bank, or CBN-licensed Microfinance Bank like Moniepoint/OPay), and sort codes for wire transfers.

Practical Case Study: Lagos Tech Agency Invoicing a ₦2,400,000.00 Enterprise Contract

A digital transformation firm in Ikeja, Lagos invoices a retail conglomerate in Victoria Island for full-stack software development (₦1,900,000.00) and cloud security maintenance (₦500,000.00). Standard 7.5% VAT is applied, and the client deducts 5% statutory professional service Withholding Tax (WHT).

Subtotal (Excl. VAT)
₦2,400,000.00
Contractual service deliverables
VAT (7.5%) & Gross Total
₦2,580,000.00
Includes ₦180,000.00 output VAT
Net Bank Inflow
₦2,460,000.00
Plus ₦120,000 NRS / FIRS WHT Credit Note

Statutory Withholding Tax (WHT) Rates on Nigerian Commercial Invoices

Payment Classification Corporate Beneficiary (Ltd / Plc) Individual / Enterprise (BN) Tax Remittance Destination
Professional, Management & Consultancy Fees 5.0% (Under new regulations) 5.0% FIRS (Corporates) / State IRS (Individuals)
Contracts of Supply, Works & Construction 2.0% - 5.0% 5.0% FIRS / State IRS
Commercial Rent & Hiring of Equipment 10.0% 10.0% FIRS / State IRS

Frequently Asked Questions About Commercial Invoicing in Nigeria

A valid Nigerian commercial invoice must feature your registered business name, CAC RC or BN registration number, NRS / FIRS Tax Identification Number (TIN), serialized invoice number, invoice date, client legal name and address, itemized goods or services, 7.5% VAT calculation, and verified NUBAN bank details.

Under Nigerian tax laws, corporate clients will not process payment without an authentic TIN and CAC registration number on file.

Corporate clients deduct statutory WHT (typically 5% on professional services) from the invoice subtotal before remitting the net cash balance to your bank account.

The client pays the deducted 5% directly to FIRS or the relevant State Internal Revenue Service and provides you with a formal WHT Credit Note, which you use as cash credit to offset your annual Companies Income Tax (CIT) or Personal Income Tax (PIT).

Under the Finance Act, small companies with annual gross turnover under ₦25,000,000 are exempt from charging VAT, as are suppliers of zero-rated export items and exempt basic commodities (medical supplies, unprocessed food, educational books).

If your business falls below the ₦25M threshold, set the VAT rate to 0% and include a note indicating small business exemption under the Finance Act.

Providing accounts across multiple Tier-1 commercial banks (e.g. Zenith, GTBank, Access) and fintech platforms (Moniepoint, OPay) ensures clients can pay within their internal banking networks, avoiding interbank NIP transfer delays or downtime.

It also allows corporate clients to pay foreign currency invoices into Domiciliary accounts (USD/GBP/EUR) without forced currency conversion.

Send structured email reminders accompanied by WhatsApp notifications at 3 days before due date, on due date, and at 7, 14, and 30 days overdue, referencing the original purchase order and invoice serial number.

If non-payment persists, pause ongoing deliverable support and issue a formal Letter of Demand from your legal counsel under the Administration of Commercial Justice guidelines.

Upload your client WHT Credit Note serial numbers onto the NRS / NRS / FIRS TaxPro-Max portal during your annual corporate tax filing.

The TaxPro-Max system automatically matches the credits against your total assessed tax liability and deducts the amount, reducing your net tax payment to the government.

Educational & Decision Support Disclaimer: This Free Online Invoice Generator is provided for informational and decision support purposes only. While calculated in accordance with official Nigeria regulatory rules, statutory tax frameworks, and benchmark financial statistics, actual personal or commercial liabilities may vary based on individual contracts and bank charges.
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