Nigeria Invoice Generator with VAT & WHT Calculator

Issuing a proper tax invoice in Nigeria means getting more than the arithmetic right. A supplier's invoice needs a sequential invoice number, both parties' Tax Identification Numbers, a clear description of goods or services, and an accurate breakdown of VAT and any withholding tax the client is entitled to deduct — miss one of those and you risk a rejected payment, a delayed reconciliation, or a query from the tax authority. A Nigeria invoice generator with VAT and WHT built in handles that structure automatically, so a freelancer, consultant, or small business can produce a compliant-looking invoice in minutes instead of reconstructing the same spreadsheet every month. Value Added Tax in Nigeria is charged at a standard rate of 7.5%, a rate carried forward unchanged into the Nigeria Tax Act, 2025, which took effect on 1 January 2026 alongside the Nigeria Tax Administration Act and consolidated much of the country's indirect tax framework under the newly established Nigeria Revenue Service. VAT is only meant to be charged by businesses that are actually VAT-registered — registration generally becomes a firmer obligation once taxable turnover crosses the threshold set in the rules, so a business trading below that level shouldn't add VAT to its invoices at all. Where VAT does apply, it's calculated on the pre-WHT subtotal of the invoice: you add 7.5% to the value of goods or services before any withholding tax is considered, then work out what the client will actually pay after their own deduction. Withholding tax works differently, because it isn't something the supplier charges — it's an amount the paying client deducts from what they owe you, remits to the tax authority on your behalf, and later credits against your own income tax bill. The rates that apply depend heavily on what's being supplied. Under the Deduction of Tax at Source (Withholding) Regulations, 2024, gazetted on 2 October 2024 and effective from 1 January 2025, commission, consultancy, technical, and professional fees attract WHT at 5% for resident individuals and companies, and 10% for non-residents, down from the old 10% flat rate. Rent, dividends, interest, and royalties paid to companies stay at 10%, while construction of buildings, roads, bridges, and similar works was cut to 2% for residents. Supplies of goods or materials, other than by the manufacturer or producer, sit at 2% for residents as well. Getting the category right matters, because using the wrong rate either shortchanges the tax authority or overstates what the client should withhold from you. Two further rules change the calculation in specific situations. First, if the supplier doesn't have a valid TIN on record, the Regulations require the payer to deduct WHT at double the normal rate — a strong incentive to register and keep your TIN visible on every invoice you issue. Second, the 2024 Regulations introduced a relief for small companies: where the paying business qualifies as a small company under the Companies Income Tax Act (broadly, annual turnover under ₦25 million) and the supplier holds a valid TIN, transactions of ₦2,000,000 or less within a calendar month are exempt from WHT deduction altogether. This is a genuine simplification for small transactions between small businesses, but it's conditional on both the turnover test and the TIN requirement being met, not an automatic exemption for every small invoice. Because the invoice generator runs entirely client-side, your business details, client details, and line items stay in your own browser rather than passing through a server, and a draft can be saved locally so you're not retyping the same company header every time you bill a new client. The tool separates what you're charging (VAT, if registered) from what the client might later withhold (a WHT preview, calculated at the rate that matches the transaction category and residency status you select), so both sides of the invoice — what you invoice for and what you'll actually be paid — are visible before you send anything. A downloadable PDF, or a print-to-PDF fallback where a PDF library isn't available, gives you a document you can email or file for your own records. The tool also flags common compliance gaps as you fill in the form — a missing TIN, VAT switched on without a registration number entered, or a WHT category left unselected — so the mistakes that usually surface only when a client's accounts team rejects an invoice get caught before you ever send it. None of this replaces professional advice, and the tool says so on every invoice it produces. VAT and WHT rules change with each finance act and gazetted regulation, registration thresholds are reviewed periodically, and edge cases — free zone transactions, non-resident suppliers, double tax treaties — fall outside what a general-purpose calculator can safely resolve. What this tool gets you is a fast, structurally correct starting point: the right fields, the right default rates, and a transparent breakdown of subtotal, VAT, WHT, and net payable, so you can issue an invoice today and check the specifics with a tax professional when the transaction is unusual or the amounts involved are significant.