Do Freelancers in Nigeria Need to Issue Invoices Under the New Tax Law?

The problem: freelancers are unsure what is required

Many freelancers are hearing about new tax rules and wondering if they must issue invoices to get paid.

Clients often demand invoices for approvals, but some freelancers still rely on chats or bank alerts as proof.

Simple explanation

If you provide paid services, an invoice is your clearest proof of work and income. It shows what you delivered, how much it cost, and when payment is due.

Even if you are not VAT-registered, you can issue a standard invoice that documents the transaction.

• Invoices speed up client approvals
• Invoices help you track taxable income
• Invoices reduce payment disputes

Real business example

A UX designer working with a fintech waited three weeks for payment because there was no invoice on file.

After issuing a proper invoice, the client paid within two days and requested invoices for all future projects.

Why this matters

Without invoices, payments get delayed and it becomes harder to prove income during tax season or loan applications.

Invoices protect your reputation with serious clients who need proper paperwork.

What to do next

Create a simple template, number your invoices, and keep them in one place so you can track who paid and who has not.

• Use consistent invoice numbers
• Include client name, project details, and payment terms
• Track payment status for each invoice