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Nigeria imposes import/export e-invoices Feb 2022

Banking system pre-clearance on mandated import export electronic invoicing to fight fraud

From 1 February 2022, imports or exports of goods from Nigeria must include a pre-clearance of an electronic invoice. Invoices must be submitted to any Authorised Dealer Bank for certification on the Trade Monitoring System portal. prior to any processing of payment to non-resident suppliers.

E-validator and e-invoice replaces paper invoices

The aim is to prevent the under declaration of the value of imports to defraud the state of duties and import VAT.

The new rules were contained within guidelines – ‘Guidelines on the Introduction of E-Evaluator, E-invoicing for Import and Export in Nigeria’ issued by the Central Bank of Nigeria.

Nigeria’s Automated Tax Administration System (ATAS) system is now able to electronically connect and interrogate major taxpayers accounting systems.

Middle East & Africa e-invoicing


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