When Goods and Services are Deemed Supplied in Nigeria:

a. Goods:
Goods are deemed to be supplied in Nigeria if:

1. The goods are physically present in Nigeria at the time of supply.
2. The goods are imported into Nigeria.
3. The goods are assembled or installed in Nigeria.
4. The beneficial owner of the rights over the goods is a taxable person in Nigeria, and the goods or the rights are registered, situated, or exercisable in Nigeria.

b. Services:
Services are deemed to be supplied in Nigeria if:

1. The service is rendered in Nigeria by a person who is physically present in Nigeria at the time of rendering the service.
2. The service is provided to and consumed by a person in Nigeria, irrespective of where the service is rendered (inside or outside Nigeria) or whether the legal or contractual obligation lies with a person inside or outside Nigeria.
3. The service is connected to immovable property located in Nigeria, such as the services of agents, experts, engineers, architects, or valuers.

c. Incorporeal Rights:
An incorporeal is deemed to be supplied in Nigeria if:

1. The exploitation of the right is made by a person in Nigeria.
2. The right is registered in Nigeria or is assigned to or acquired by a person in Nigeria, irrespective of where the payment for its exploitation is made.
3. The incorporeal is connected with a tangible or immovable asset located in Nigeria.

Additional Notes:

1. Services rendered to and consumed by a Nigerian resident while physically outside Nigeria are not subject to VAT in Nigeria.
2. Services rendered remotely (online or via virtual means) to Nigerian residents or entities are subject to VAT in Nigeria.
3. Services performed in Nigeria are subject to VAT, irrespective of the service provider’s residence status