Location guide · Nigeria
Location guides for 5 cities in Nigeria, from Lagos, Kano and Ibadan. Flip Retail builds custom ERP, AI agents, web applications and SaaS for businesses in Nigeria from Jaipur, India, and delivers remotely.
01 — Compliance
Tax, e-invoicing, data-protection and AI rules that shape an ERP, billing system or AI agent in Nigeria. Last reviewed October 2026.
| Indirect tax | VAT, standard rate 7.5%VAT stays at 7.5% under the Nigeria Tax Act 2025 and Nigeria Tax Administration Act 2025 (effective 1 January 2026), administered by the Nigeria Revenue Service (NRS, formerly FIRS). Input VAT is now recoverable on services and fixed assets, basic food, medical and educational items are zero-rated, and small companies (turnover up to NGN 100m and fixed assets up to NGN 250m, excluding professional services) are VAT-exempt. |
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| E-invoicing | Phasing in · NRS e-invoicing / Merchant-Buyer Solution (MBS), also called the Electronic Fiscal SystemNRS e-invoices are pre-validated and carry a QR code: large taxpayers (turnover of NGN 5bn or more) went live in November 2025, medium taxpayers (NGN 1bn-5bn) were scheduled to go live on 1 July 2026 with compliance checks from early 2027, and emerging taxpayers (below NGN 1bn) are scheduled for 1 July 2027. |
| Data protection | Nigeria Data Protection Act 2023Enforced by the Nigeria Data Protection Commission; under the General Application and Implementation Directive (GAID, in force since 19 September 2025), data controllers and processors of major importance must register by tier and file annual compliance audit returns by 31 March, and cross-border transfers need an adequacy basis or NDPC-approved safeguards. |
| AI rules | No AI-specific statute confirmed in force; NITDA leads national AI policy, and the pending National Digital Economy and E-Governance Bill would give NITDA risk-based oversight of AI systems. |
| Systems we migrate from or connect to | QuickBooks, Sage 50 / Sage 300, Zoho Books, Odoo, SAP Business One, Microsoft Dynamics 365 Business Central, TallyMasters, ledgers, stock and open balances move across and are reconciled before cutover. |
| Payment rails for web apps and SaaS | Paystack, Flutterwave, Interswitch, Remita, Moniepoint, OPay |
| Also worth knowing | From 2026 ERPs need updated VAT code tables for the expanded input-VAT recovery and zero-rated items, plus MBS integration for invoice validation. Non-resident digital service providers must charge and remit VAT to the NRS. |
General information, not legal or tax advice. Rules change, so we confirm current requirements during discovery; your tax adviser should confirm anything that affects filings.
Sources consulted:
02 — Cities
Each guide covers the local economy, the industries we would build for first, and how working with Jaipur fits your hours.
03 — Industries
The industries that come up most across the cities we cover in Nigeria.
04 — Services
ERP built around how your business actually trades, not the other way round.
Learn moreProduction AI built on your own data: knowledge assistants, document processing, forecasting and LLM features inside the tools your team already uses.
Learn moreCustom AI agents that do real work inside your business: qualify leads on WhatsApp, read and key documents, take orders, chase payments and update your ERP or CRM, with a person approving anything that matters.
Learn moreCustomer portals, internal tools, dashboards, marketplaces and workflow apps, built with React and Next.js on solid back ends and APIs, and shipped in two-week increments you can use as they are built.
Learn moreFrom MVP to multi-tenant platform: we design, build and run SaaS products with subscription billing, tenant isolation, role-based access and AI features built in.
Learn moreIf it runs on data and touches revenue, we have probably built one before.
Start a conversation05 — FAQ
Yes. Flip Retail is based in Jaipur, India, and works with Nigeria businesses remotely. We have no office in Nigeria; discovery happens on video calls, you get working software every two weeks, and the engineers who write the code are on the calls.
Yes. Invoicing is built for Nigeria's VAT (standard rate 7.5%). NRS e-invoices are pre-validated and carry a QR code: large taxpayers (turnover of NGN 5bn or more) went live in November 2025, medium taxpayers (NGN 1bn-5bn) were scheduled to go live on 1 July 2026 with compliance checks from early 2027, and emerging taxpayers (below NGN 1bn) are scheduled for 1 July 2027. A custom ERP connects to the NRS e-invoicing platform through its official API or an accredited provider, and we confirm the current requirements in discovery.
Enforced by the Nigeria Data Protection Commission; under the General Application and Implementation Directive (GAID, in force since 19 September 2025), data controllers and processors of major importance must register by tier and file annual compliance audit returns by 31 March, and cross-border transfers need an adequacy basis or NDPC-approved safeguards. You choose where the system is hosted, access is role-based, and we work on test or masked data during development wherever possible.
Yes. Masters, ledgers, stock items and opening balances move across and are reconciled with your accountant before cutover, ideally at a year-end or quarter-end.
No AI-specific statute confirmed in force; NITDA leads national AI policy, and the pending National Digital Economy and E-Governance Bill would give NITDA risk-based oversight of AI systems. We design AI agents with logging, human oversight and clear disclosure from the start, which covers most current requirements.
Contact
Tell us about the process you want fixed in your Nigeria business. We reply within one working day.