Withholding Tax on e-invoices

carolina-silva

Dear Sir/ Madam,

Could you kindly clarify how withholding tax should be reflected on e-invoices. Based on the example available here (https://einvoice.firs.gov.ng/documents/Technical%20Description%20-%20E-Invoice%20Brochure.pdf page 9), it should not be deducted from the total of the e-invoice? Is that correct?

Thank you.

SysAdmin

Dear carolina-silva,

Thank you for your enquiry.

Please note that the reference shown in the brochure is only an illustration of tax categories and does not prescribe how Withholding Tax (WTH) should be applied in practice.

You are advised to continue following your existing protocol for handling WTH. If you require further clarification specific to your tax position, kindly visit your nearest FIRS tax office for guidance.