Getting paid is the most important thing your business does. A professional invoice is how you make it happen — and how you make sure it happens on time.
First time invoicing? See: How to Send Your First Invoice as a Nigerian Freelancer
Most Nigerian MSME owners treat invoicing as an afterthought. You finish the job, you type something up in Word or send a WhatsApp message with a figure, and then you wait.
And wait.
And wait.
The problem is usually not that your client doesn't want to pay. The problem is that your invoice did not make payment easy, urgent, or professional enough to move to the top of their pile.
A properly structured invoice does three things:
Here is how to do it right.
Go through this checklist before you send anything:
✅ Your registered business name (not just your personal name)
✅ Your address, email address, and phone number
✅ Your TIN (Tax Identification Number) — get one from the NRS if you don't have it
✅ The word "Invoice" at the top
✅ A unique invoice number (INV-001, INV-002, etc.)
✅ The date you are issuing the invoice
✅ The payment due date (written in full: "Payment due by 30 June 2026")
✅ Your client's business name, contact person, and billing address
✅ An itemised list of services or goods (description, quantity, unit price, line total)
✅ Subtotal, any applicable taxes, and the grand total
✅ Your bank name, account name, and account number
If any of these are missing, fix them before you send.
1. Your business name and contact information
Use your registered business name (not just your personal name), your address, email address, and phone number. If you are VAT-registered with the NRS (Nigeria Revenue Service), your TIN must appear here along with your VAT registration number.
2. The word "Invoice"
It sounds obvious, but many MSMEs send payment requests that do not say the word "Invoice." This matters for client accounting departments and for NRS compliance.
Under the new tax laws effective 2026, the NRS (formerly NRS — Federal Inland Revenue Service) requires that tax invoices issued by registered businesses include the seller's TIN and VAT registration number. For unregistered businesses, a commercial invoice without VAT is the correct document.
3. A unique invoice number
Every invoice needs a sequential number (INV-001, INV-002, etc.). This is how both you and your client track the transaction. It is also required for tax record-keeping.
4. Invoice date and payment due date
State the date you are issuing the invoice and the date payment is due. The most common Nigerian business terms are Net 7, Net 14, or Net 30 — meaning payment is due 7, 14, or 30 days from the invoice date. State this clearly: "Payment due by 30 June 2026."
5. Your client's details
Include the client's business name, contact person, and billing address. For corporate clients, always use the name the payment will be issued under.
6. Itemised description of services or goods
List each service or product separately with a description, quantity, unit price, and line total.
Weak: "Consulting services — ₦500,000"
Strong:
Brand strategy session (4 hours @ ₦50,000/hr): ₦200,000
Logo design (2 rounds of revisions): ₦150,000
Social media content calendar (June): ₦150,000
Total: ₦500,000Breaking it down reduces disputes and speeds up approvals.
7. Subtotal, taxes, and total
Show the subtotal before tax, any applicable VAT (7.5%), withholding tax (WHT) deductions, and the final amount due. Showing this clearly protects you if questions come up later.
If you are not VAT-registered with the NRS, do not include a VAT line on your invoice — not even to look professional. Charging VAT without registration is a tax offence. If your annual revenue is below ₦100 million, you are almost certainly not required to register. See our VAT guide for the full details.
8. Payment details
Include your bank name, account name, and account number. If you accept other payment methods (Paystack, etc.), include those links. Make it as easy as possible to pay you.
9. A note about late payment (optional but recommended)
A short line like "A 5% charge applies to payments received after the due date" encourages on-time payment without damaging the client relationship.
If your client is a registered Nigerian company or government body, they are required by law to deduct WHT from your invoice amount before they pay you.
WHT is not a penalty and it is not their money. It is a tax advance that gets credited to your name with the NRS. Your client issues you a WHT credit note, which you use when you file your annual tax return.
You will receive less than your invoice amount when WHT applies. This is normal. If your invoice is ₦500,000 and the WHT rate is 5%, your client pays you ₦475,000 and remits ₦25,000 to the NRS on your behalf. Chase your client for the WHT credit note — you need it to claim the tax credit.
Note: These are standard rates under the Nigeria Tax Act 2025, effective 2026. Your specific rate may vary — confirm with your accountant if you are unsure.
Sending on WhatsApp as a voice note or photo of a handwritten figure
This is not an invoice. It has no legal standing, no payment terms, and no paper trail. Switch to a proper document.
Not following up
Many Nigerian clients will not pay on the due date unless you remind them. A follow-up message 3 days before the due date and on the due date itself dramatically improves collection rates.
Mixing personal and business accounts
Always include your business bank account on invoices — not your personal one. Beyond the professionalism issue, mixing accounts makes tax filing a nightmare.
Not keeping copies
You need records of every invoice you have ever sent — for your own accounts, for tax filing, and in case of disputes. If you are managing this in WhatsApp, you will lose them.
Invoicing in unofficial formats
A Word document that looks different every time, or a handwritten receipt, signals to clients that you are not organised. Consistency builds trust.
The faster you make it to pay, the faster you get paid.
3 days before due date:
"Hi [Name], just a reminder that Invoice INV-00X for ₦[amount] is due on [date]. Let me know if you need anything from my end."
On the due date:
"Hi [Name], Invoice INV-00X for ₦[amount] is due today. Please find my bank details below for your reference."
5 days after due date:
"Hi [Name], I noticed payment for INV-00X hasn't come through yet. Please let me know if there's an issue or if you need any clarification."
Doing all of this manually — creating the document, tracking numbers, following up, reconciling payments — takes time you could spend on the work that actually earns the money.
Lucrive handles it for you. Create a professional invoice in under a minute, share it directly from the platform, and track payment status without chasing down WhatsApp threads.
Start free at lucrive.io — pay via Paystack, bank transfer, USSD or card.
Sources & further reading
Tags: invoicing Nigeria, how to invoice a client Nigeria, professional invoice template, VAT invoice Nigeria, MSME invoicing, WHT Nigeria