PwC raises alarm over opaque e-invoicing rules for foreign digital firms

Global professional services firm, PricewaterhouseCoopers (PwC), has raised concerns over uncertainty surrounding Nigeria’s electronic invoicing requirements for foreign digital service providers, warning that the lack of clear guidance could complicate tax compliance for international technology companies operating in the country.
In its report, VAT in Africa: Digital Services 2026, PwC noted that although Nigeria’s tax framework covers foreign companies supplying taxable digital services to Nigerian customers, questions remain about how non-resident businesses should comply with the country’s e-invoicing rules.
The development comes amid Nigeria’s ongoing tax reforms, including the...