NIGERIA-FIRS-DETAIL

FIRS Nigeria e-invoice UBL clearance pilot.

Définition

FIRS e-invoicing architecture : Format UBL 2.1 Nigeria customisation, signature numerique CSCA (Country Signing Certificate Authority), clearance via FIRS Merchant-Buyer Solution portal, IRN (Invoice Reference Number) returned + QR code, integration ERP via FIRS API REST. VAT taux standard 7.5% Nigeria (depuis fevrier 2020). FIRS Strategic Plan 2021-2025 inclut digitalisation VAT, modernisation TaxPro Max plateforme (declaration), VAT Modification Act 2020. Penalties NGN 25000 + 5% sum non-compliance.

Origine

FIRS Federal Board of Inland Revenue 1943 ; FIRS Establishment Act 2007 restructuration ; e-invoicing pilot lance 2024 ; obligation phased 2025-2026.

Exemple en contexte

Dangote Cement Nigeria participe au pilot FIRS e-invoicing 2024 : emission factures via UBL 2.1 Nigeria, signature CSCA, clearance FIRS portal, IRN retourne, integration SAP ERP via REST API.

Termes liés

• ZATCA — e-invoice clearance reference.