Dear johncabin4real,
Please note that the Accounting Customer Party field is optional for B2C transactions, and therefore, a TIN as well as the whole section, is not required in such cases.
However, the scenario you described is a B2B transaction between two entities, which makes the provision of a TIN mandatory.
Both the existing Finance Act and the New Nigeria Tax Administration Act require the use of TIN/Tax ID for all business-to-business transactions.
You may read more on previous conversations in the community here: https://community.firsmbs.com/d/118-invoicing-for-foreign-customers
