Short answer: A professional Nigerian invoice shows your business name and contacts, your TIN, the customer's details, a unique invoice number, the invoice date and due date, each item with quantity and price, any discount, VAT at 7.5% if you're VAT-registered, the total, and your bank details. Send it as soon as the work is done and follow up with polite reminders.
Step by step
- Put your business name, address, phone, email and TIN at the top.
- Add the customer's name and address (and their TIN for business customers).
- Give the invoice a unique number, the invoice date and a due date.
- List each item or service with quantity, unit price and line total.
- Show any discount, then VAT at 7.5% if you charge it, then the total.
- Add your bank name, account name and account number and the payment terms.
- Send it the same day by email or WhatsApp, and follow up before the due date.
Why the invoice matters
An invoice is more than a payment request. It's your record of the sale for your books and taxes, it's what a company's accounts department needs before they can pay you, and a clear one gets paid faster. A WhatsApp message saying "abeg send ₦85k" gets lost; a numbered invoice with a due date doesn't.
What to include
| Section | What to put | Why |
|---|---|---|
| Your details | Business name (and RC or BN number if registered), address, phone, email | So the customer knows who to pay and how to reach you |
| Tax ID | Your TIN | Companies often require it; needed when you charge VAT |
| Customer | Name, address, and the customer's TIN for business customers | Their records and yours |
| Invoice number | Unique and in sequence, e.g. INV-0042 | Avoids duplicates and confusion |
| Dates | Invoice date and due date | Sets clear payment expectations |
| Items | Description, quantity, unit price, line total | Shows exactly what's being paid for |
| Discount and VAT | As separate lines, VAT after discount | Transparent and correct |
| Total | The amount due | The number that matters |
| How to pay | Bank name, account name, account number; payment link if you have one | Makes paying easy |
| Terms | Due on receipt, 7, 14 or 30 days; late payment terms if any | Agreed expectations |
A worked example
Ada's Kitchen caters an office lunch for 40 people:
| Item | Qty | Unit price | Amount |
|---|---|---|---|
| Jollof rice, chicken and salad (per head) | 40 | ₦4,500 | ₦180,000 |
| Small chops pack | 40 | ₦1,200 | ₦48,000 |
| Service staff | 2 | ₦10,000 | ₦20,000 |
| Subtotal | ₦248,000 | ||
| Discount (5%) | −₦12,400 | ||
| VAT (7.5%) | ₦17,670 | ||
| Total due | ₦253,270 |
VAT is worked out on the amount after discount: (₦248,000 − ₦12,400) × 7.5% = ₦17,670. Use the free VAT calculator to check your own numbers.
Should you charge VAT?
Nigeria's standard VAT rate is 7.5%. If your business is required to register for VAT, you charge it on taxable goods and services and show it on the invoice. Some goods and services are exempt, and small businesses under the registration threshold generally don't need to charge VAT. Tax law was reformed in 2025, and larger businesses may be required to use the tax authority's e-invoicing system, so confirm your position with the Nigeria Revenue Service (formerly FIRS) or an accountant. If you don't charge VAT, don't add a VAT line.
Invoice, quote, pro forma or receipt?
- Quote (or pro forma invoice): what the job will cost, before the customer commits.
- Invoice: a request for payment after (or as) you deliver.
- Receipt: confirmation that you've been paid. See how to write a receipt.
- Credit note: reduces or cancels an invoice you already issued. Never edit an issued invoice; issue a credit note.
Numbering that stays clean
Use one sequence (INV-0001, INV-0002…) and never reuse or skip numbers. If you cancel an invoice, void it or issue a credit note rather than deleting it. ENB assigns the number only when you issue the invoice, so drafts don't leave gaps.
Getting paid faster
- Agree price and terms before you start, ideally with an accepted quote.
- Take a deposit on custom or large jobs.
- Send the invoice the same day, where the customer will see it: email or WhatsApp.
- Put your bank details clearly on the invoice so paying takes one minute.
- Send polite reminders before and after the due date.
Read more in how to get customers to pay on time.
Make one now
For a one-off, use the free invoice generator and download a PDF. If you invoice regularly, a free ENB account numbers invoices for you, emails them with the PDF, sends reminders, issues receipts and records every payment in your books.
Quick invoice checklist
- Business name, contacts and TIN at the top.
- Customer name and address.
- Unique invoice number, date and due date.
- Clear item descriptions with quantities and prices.
- Discount, then VAT (if you charge it), then the total.
- Bank details and payment terms.
- Sent the same day, with a reminder planned.
Frequently asked questions
What is the correct invoice format in Nigeria?
There's no single required layout. Include your business and tax details, the customer's details, a unique number, dates, items, discount, VAT if you charge it, the total and how to pay.
Do I need a TIN to issue an invoice?
You can invoice without one, but companies often require your TIN, and you need one to charge VAT. Getting a TIN is free.
How do I calculate VAT on an invoice?
Apply any discount first, then multiply the amount by 7.5%. Show VAT as its own line.
Can I send an invoice on WhatsApp?
Yes. Send a PDF or a link to the invoice. Make sure it has a number, a due date and your bank details.
We build the ENB business platform and support Nigerian businesses from our offices in Yaba, Lagos and Owerri. This guide is general information, not legal, tax or accounting advice; for your own situation, speak to a qualified professional.