Nigeria is moving to a clearance model on a phased schedule. FIRS operates e-invoicing through the Merchant-Buyer Solution: an invoice is submitted for validation before it goes to the buyer, and comes back with an Invoice Reference Number and a cryptographic stamp. Large taxpayers were brought in from November 2025, with medium and small businesses following on a staged timetable through 2027. VAT is 7.5%, the lowest headline rate in this repository. Bank transfer, not card and not cash, is the tender the counter has to handle well.
Checked against secondary sources. Confirm against FIRS before relying on any of it — a clearance model rollout in progress is exactly where secondary reporting goes stale fastest.
Resolved this pass
- VAT rate 7.5%.
- E-invoicing runs through the FIRS Merchant-Buyer Solution (FIRSMBS), a clearance model: invoices are submitted for validation before being provided to the buyer and receive an Invoice Reference Number (IRN) and a cryptographic stamp.
- Large taxpayers from 2025-11-01. Reporting on the subsequent phases is inconsistent: mandatory compliance for remaining VAT-registered businesses is described both as 2026-01-01 and, in a staged form, as medium businesses by July 2026 and small businesses by July 2027.
Still open —
TODO: verify
- The phase dates and which one applies to the business in question. The sources conflict; this must be resolved against FIRS directly.
- Whether the obligation covers B2C retail sales or only B2B and B2G, and whether B2C is handled by reporting rather than clearance.
- What must be printed on a customer receipt, and whether the IRN and stamp must appear on it.
- Behaviour permitted when clearance is unavailable at the moment of sale.
- Whether displayed consumer prices are legally required to be VAT-inclusive.
- Taxpayer identification number (TIN) format and validation rules.
- Local power and connectivity conditions at the intended location.
| Field | Value | Source type |
|---|---|---|
| ISO 4217 code | NGN |
official-authority |
| Symbol | ₦ (U+20A6) |
official-authority |
| Symbol position | Prefix — ₦12,500.00 |
unverified |
| Decimal places | 2 nominally; kobo rarely used in practice | unverified |
| Thousands separator | ,; decimal separator . |
unverified |
| Typical price magnitude | Wide, and moving. Everyday retail lines commonly run four to six figures. | unverified |
Two practical notes. The naira sign is outside the default printer code page —
verify it prints, and fall back to NGN rather than a box character. And because
the currency has moved substantially in recent years, price lists change more often
than in most markets: bulk price updating and price-change history are worth more
here than a static catalogue import.
| Field | Value | Source type |
|---|---|---|
| VAT rate | 7.5% | public-regulation |
| Tax-inclusive or exclusive display | TODO: verify. |
unverified |
| Fiscal system name | FIRS (Federal Inland Revenue Service), Merchant-Buyer Solution (FIRSMBS) — a clearance model returning an IRN and cryptographic stamp. | official-authority |
Clearance changes the sale flow, not just the reporting. In a clearance model the document is not valid until the authority has validated it, which means the POS is waiting on a response before it can hand the customer a compliant invoice. Whether that applies at a retail counter — where waiting is not acceptable — depends on whether B2C is in scope, which is open item 2 and the single most important thing to resolve before designing the flow.
Do not assume the Kenyan or Peruvian answer transfers. Those are different models with different offline tolerances.
TODO: verify — this file does not yet have a confirmed field list for a customer
receipt, nor confirmation of whether the IRN and cryptographic stamp must be
printed.
Paper widths: 80 mm (48 or 42 characters at Font A) and 58 mm (32).
English is the official language and the language of commerce, commercial documents and POS interfaces. Hausa, Yoruba and Igbo are widely spoken and regionally dominant in conversation, but printed retail material is English.
Plain Latin script, no thermal printing difficulty. Chinese-owned businesses run the usual split: Chinese back office, English till and English receipts.
| Method | Notes |
|---|---|
| Bank transfer | The dominant non-cash tender, including for small amounts. The customer transfers and shows confirmation; settlement is not instant to the POS, so the sale closes on visual confirmation. Capture the reference — it is the reconciliation key. |
| USSD | Feature-phone and no-data transfers, widely used. Produces a transaction reference in the same way. |
| Cards | Domestic and international schemes through terminals. |
| Cash | Substantial. |
| Agent networks | Widely used for cash-in and cash-out; relevant to how customers obtain cash rather than to till design directly. |
The reconciliation pattern matters more here than the acceptance pattern: a day's takings arrive as many small transfers into a bank account, and matching them back to sales depends entirely on references captured at the till. Make the reference field mandatory for transfer tenders and editable afterwards.
Resolve the phase and the B2C question before anything else. Both are open, both change the architecture, and neither can be inferred.
Assume power and connectivity interruptions. Offline selling with a documented catch-up path is a baseline requirement, not a differentiator — but note that in a clearance model the legally permitted catch-up behaviour is a compliance question, not an engineering choice. See open item 4.
Build for price volatility. Bulk repricing, effective-dated prices and a change history are more valuable here than in stable-currency markets.
Time zone. UTC+1, no daylight saving.
Restaurants diverge from retail at the till, not just in the menu. Three things change: the tax treatment can depend on where the food is eaten, service charge and tips carry their own rules and their own tax questions, and the trading day routinely runs past midnight. Nigeria's clearance model raises a sharper question for restaurants than for shops, because a table is open for an hour before anyone pays.
| Question | Answer | Source type |
|---|---|---|
| Dine-in, takeaway and delivery taxed differently? | TODO: verify |
unverified |
| Reduced rate or registration threshold for small food businesses? | TODO: verify |
unverified |
| Alcoholic drinks taxed separately? | TODO: verify |
unverified |
| Question | Answer | Source type |
|---|---|---|
| Service charge customary? At what rate? Mandatory? | TODO: verify |
unverified |
| Is the service charge itself taxable? | TODO: verify |
unverified |
| Do tips go through the POS, and are they recorded? | TODO: verify |
unverified |
| Must the service charge be shown as its own receipt line? | TODO: verify |
unverified |
| Question | Answer | Source type |
|---|---|---|
| Must dine-in and takeaway be distinguished on the document? | TODO: verify |
unverified |
| Must individual menu items be itemised? | TODO: verify |
unverified |
| Are table number and guest count mandatory fields? | TODO: verify |
unverified |
Trading day and the midnight boundary. TODO: verify whether any rule governs the accounting date of a sale rung up after midnight. Regardless, make the business-day boundary configurable per site — a restaurant closing at 02:00 will otherwise split one night's trade across two reporting days.
Trading hours. TODO: verify typical local hours for the intended segment;
they drive shift handover, Z-report timing and staffing, and they differ sharply
between a bakery and a bar.
Kitchen ticket language. Chinese-owned restaurants commonly run a Chinese-reading kitchen, a local-language dining room and a Chinese back office. The kitchen ticket language must be settable independently of the till language and of the customer-facing document language — three settings, not one. TODO: verify nothing here; this is a deployment pattern, not a legal requirement.
Four capabilities separate a food-service till from a retail one. They are worth naming because a retail POS typically has none of them, and retrofitting them is expensive:
- Floor plan and table state — a sale is attached to a table, not opened and closed in one pass.
- Tab allocation — one table's bill split across several payers, or one payer covering several tables. Splitting by item and splitting evenly are different operations and both get asked for.
- Guest count — needed for per-head reporting, and in some markets it appears on the document. See the receipt table above.
- Tip adjustment — the tip is frequently added after the card is authorised, so the recorded amount must be adjustable post-authorisation without reopening the sale.
An open table sits badly with a clearance model. If B2C food service is in scope — still open in the retail sections — then the point at which the invoice is submitted for validation has to be decided: at order, at bill request, or at payment. TODO: verify with FIRS. The answer changes the whole flow, and the retail answer does not necessarily transfer.
Order modifiers are not discounts. "No coriander", "extra spicy", "sauce on the side" attach to a line and must reach the kitchen ticket, sometimes with a price delta and sometimes without. Modelling them as discounts or as separate products both fail — the first corrupts the tax base, the second corrupts stock.
Void before and after firing are different events. Cancelling an item that has not reached the kitchen is an edit; cancelling one already cooked is a loss that has to be recorded as such, or waste and theft become indistinguishable.
Last updated: 2026-08
Maintained by the MISAll team. Last updated: 2026-08