In 2026, the process for VAT registration in Nigeria is governed by the Nigeria Tax Administration Act 2025. The biggest change is that registration is now largely automatic through a "One-Number" system.
Here is exactly how you register depending on your business type:
1. The Automatic "One-Number" System
If you registered your business with the Corporate Affairs Commission (CAC):
- New Businesses (Registered in 2026): You are automatically registered for VAT the moment your CAC registration is complete. Your RC Number (for Companies) or BN Number (for Business Names) now serves as your Tax Identification Number (TIN).
- Existing Businesses: Your old TIN has been phased out. Your CAC registration number is now your official tax identifier across all government systems (NRS, Banks, Customs).
2. Activating Your VAT Profile on TaxPro Max
Even though the registration is automatic, you must "activate" your account on the Nigeria Revenue Service (NRS) digital portal, TaxPro Max, to start filing:
- Visit the Portal: Go to taxpromax.nrs.gov.ng.
- Self-Registration Module: Click on the "Self-Registration" button.
- Validate TIN: Enter your CAC RC/BN Number. The system will pull your data from the CAC database.
- Update Details: You will need to provide:
- A valid business email address.
- Phone number.
- Bank account details (for VAT refunds).
- Create Login: Set up your password and security questions. Once done, you will receive a confirmation email, and your VAT dashboard will be live.
3. Physical Registration (If the Digital System Fails)
If your details don't appear automatically (common for very old businesses), you may need to visit an NRS "Tax Office" with these documents:
- Application Letter: On your business letterhead.
- CAC Certificate: (Form CAC 1.1 or Status Report).
- Utility Bill: To prove your business address.
- Duly Completed VAT Form 001: (Available at the tax office).
4. Key Threshold Reminder
While you are technically "registered" once you have a TIN, you are only required to charge and collect VAT if your annual turnover exceeds ₦50 Million.
Important: If your business is below ₦50 million, you do not need to activate the VAT filing module on TaxPro Max, but you must still keep records to prove you haven't hit that limit.