On 15 January 2024, Nigeria’s Federal Inland Revenue Service (FIRS) published a public notice declaring that it deferred enacting the Guidelines on the Simplified Compliance Regime for VAT for Non-Resident Suppliers of goods to Nigeria through digital platforms. The regime went into force on 1 January 2024. This postponement is to allow the service to conclude the development of a seamless process for the effective and efficient process of the collection and remittance of the tax. The implementation of the guidelines on the supply of services and intangibles by non-residents commenced on 1 January 2022 and is not affected by this notice.
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