You just finished the job. The client is happy. Then they say: "Please send me an invoice."
You have never sent a professional invoice before. You are not sure what goes on it. You do not want to look like you do not know what you are doing.
This guide tells you exactly what to put on that invoice. Seven things. That is all.
① Your name and contact details
Your full business name (or your own name if you are not yet registered), your phone number, and your email address. If you have a TIN (Tax Identification Number) from the NRS, include it.
② The word "Invoice" at the top
Not "Receipt." Not "Payment Request." The word Invoice. This matters when your client's accounts department processes it.
③ An invoice number
Make one up if this is your first: INV-001. Next one is INV-002. Keep going in order. This is how you both track the transaction.
④ The date and the due date
Today's date, and when you expect to be paid. A common choice is 7 or 14 days from today. Write it out in full: "Payment due by 5 July 2026."
⑤ Your client's name and details
Their company name, the name of the person you dealt with, and their address or email.
⑥ What you did — broken down
Do not just write "design work — ₦80,000." List each thing you did, the price for each, and a total. It speeds up approvals and prevents arguments later.
⑦ Your bank account details
Bank name, account name, account number. If they cannot see exactly where to send the money, they will find a reason to delay.
You might be tempted to add "VAT: 7.5%" to your invoice. Maybe you have seen it on other people's invoices. Maybe you think it looks more professional.
Do not do this unless you are VAT-registered.
VAT is only charged by businesses that are registered with the NRS (Nigeria Revenue Service) — specifically, businesses earning ₦100 million or more per year. If you are just starting out or still growing, you are almost certainly below that number.
Adding VAT to your invoice when you are not registered is a tax offence. More practically: a client's accounts team will ask for your VAT registration number, you won't have one, and the whole thing becomes awkward.
The rule is simple: if you are not registered, leave VAT off completely. Your invoice still looks professional without it.
If your client is a company (not an individual), they may pay you less than the amount on your invoice. This is called Withholding Tax (WHT), and it is not a mistake or a deduction they invented — it is the law. They pay you, say, ₦190,000 instead of ₦200,000, and send the ₦10,000 difference to the NRS on your behalf. They must give you a credit note (a document proving they did this), which you use when you file your annual tax return. The money is not lost — it is sitting with the NRS as a tax credit in your name. Ask for the credit note every time.
Put your bank details on the invoice itself — not in a follow-up message. If they have to ask, they will not ask right away.
Follow up the day before the due date — a short, friendly message: "Just a reminder that my invoice for ₦[amount] is due tomorrow. Let me know if you need anything." Most people pay when reminded.
Use the invoice number in every conversation — when you follow up, always reference "INV-001" or whatever number you used. It makes it easy for their accounts team to match your message to the right payment.
Once you have sent a few invoices, you will want to understand what happens when you grow — VAT registration, WHT, proper record-keeping, and how to use Lucrive to automate all of it.
Read the full guide: How to Send a Professional Invoice in Nigeria
Lucrive creates professional invoices for Nigerian freelancers and MSMEs in under a minute. Start free at lucrive.io — pay via Paystack, bank transfer, USSD or card.
Sources & further reading
Tags: first invoice Nigeria, how to invoice a client Nigeria, freelance invoice Nigeria, MSME invoicing, Nigerian MSME