How to apply for VAT registration at the FIRS:
To apply for VAT registration, you will need to go to the Federal Inland Revenue Service (FIRS) office that is closest to your registered address with the documents highlighted below:
*for Limited liability Companies (LTD)
- Memorandum & Articles of Association
- Certificate of Incorporation: CAC2, CAC7
- Duly filled and officially stamped VAT form 001
- Utility bill
- Application letter on company letter headed paper
*for registered business name
- Business Name Registration Certificate
- Duly filled and officially stamped VAT form 001
- Utility bill
- Application letter on business letter headed paper
You should take the original copy and 2 photocopies of each document. The originals are required for sighting only, 1 copy will be left with the FIRS, and 1 copy will be stamped and signed by an FIRS official as evidence that you have made an application.
