VAT & the New E-Invoicing Regime (Nigeria 2026)
Master VAT under the Nigeria Tax Act — and get ready for the e-invoicing system that is now mandatory for large taxpayers.
- Free
- Intermediate
- 5 weeks · ~5 hrs/week
- 7 lessons
- ~3 hours
- Certificate on passing the project
Free account required to open the lessons. No card, no fees.
About this course
VAT is still 7.5%, but almost everything around it changed in 2026: small businesses are outside the system, input VAT is now recoverable on services and fixed assets, invoice sequencing is mandatory, and the National E-Invoicing and Electronic Fiscal System is being enforced by taxpayer size. This course teaches output and input VAT with worked naira examples, the difference between exempt and zero-rated that decides whether you recover input tax, the monthly return on Rev360, the e-invoicing rollout timetable, and how to survive a VAT audit or claim a refund.
VAT is still 7.5% — and almost everything else changed. Small businesses left the system, input VAT recovery widened dramatically, invoice sequencing became mandatory, and e-invoicing began enforcing by size.
What you'll learn
- VAT computation & net position
- Exempt vs zero-rated supplies
- Input VAT recovery & apportionment
- Monthly VAT returns on Rev360
- E-invoicing & fiscalisation readiness
- VAT refunds & audits
- Compliant invoicing
Course syllabus — 7 lessons
- VAT in 2026: what actually changed22 min
- Output VAT: charging correctly, exempt vs zero-rated24 min
- Input VAT: the 2026 expansion and how to claim it26 min
- The monthly return: Form 002, Rev360 and the 21st24 min
- E-invoicing and fiscalisation: the system arriving now24 min
- Building a VAT process that survives contact with reality22 min
- Refunds, audits and getting VAT wrong safely22 min
Your project
Three months of VAT, the 2026 recovery windfall, and an e-invoicing plan
A shared Google Sheet or Doc link containing: (1) three monthly VAT computations with itemised input VAT and a clear net position; (2) a side-by-side old-rules versus 2026-rules comparison quantifying the recovery windfall for the quarter with an explanation for the MD; (3) a worked exempt-versus-zero-rated illustration including the apportionment method; (4) a completed January return layout with deadlines, portal and the filing-versus-paying extension point; (5) an e-invoicing phase determination, a six-action readiness plan and a sample compliant invoice with mixed-rate lines; and (6) a monthly controls and reconciliation list.
Certificates on Skillnaija are earned, not issued for attendance: you submit this project, it is graded against a rubric, and passing issues a certificate anyone can verify.
Frequently asked questions
Is VAT & the New E-Invoicing Regime (Nigeria 2026) free?
Yes. VAT & the New E-Invoicing Regime (Nigeria 2026) is completely free on Skillnaija. You need a free account to open the lessons, and there is no charge for the course, the project, or the certificate.
How long does VAT & the New E-Invoicing Regime (Nigeria 2026) take to complete?
5 weeks · ~5 hrs/week. There are 7 lessons, about 3 hours of material in total. You learn at your own pace and your progress is saved.
Do I need any experience to start VAT & the New E-Invoicing Regime (Nigeria 2026)?
Intermediate. Some prior grounding in the subject will help you move faster.
What will I learn in VAT & the New E-Invoicing Regime (Nigeria 2026)?
You will build practical skills in VAT computation & net position, Exempt vs zero-rated supplies, Input VAT recovery & apportionment, Monthly VAT returns on Rev360, E-invoicing & fiscalisation readiness, VAT refunds & audits, Compliant invoicing. Every lesson is written for a Nigerian context, with examples drawn from how the work is actually done and paid for here.
Do I get a certificate for VAT & the New E-Invoicing Regime (Nigeria 2026)?
Yes, but it has to be earned. You complete the course project — Three months of VAT, the 2026 recovery windfall, and an e-invoicing plan and submit it for grading. Passing the project issues a verifiable certificate; finishing the lessons alone does not.
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Ready to start VAT & the New E-Invoicing Regime (Nigeria 2026)?
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