What a valid invoice carries
A fiscal invoice is not a printed receipt. It is an electronic document lodged with the Nigeria Revenue Service e-invoicing service, which stamps it with an Invoice Reference Number, a cryptographic signature and a QR code. Those three things are what make it checkable by anyone.
The recital every one of them carries.
This document is issued electronically under section 23 of the Nigeria Tax Administration Act 2025 and reported to the Nigeria Revenue Service Merchant Buyer Solution (e-invoicing). The Tourism Development Contribution (TDC) shown is collected on behalf of the Tourism Development Fund and is not value added tax. Verify this document at any time by scanning the QR code or visiting the verification link.
When it must reach the Nigeria Revenue Service
| Transaction | Window | What it means |
|---|---|---|
| Consumer sales (B2C) | 24 hours | A sale to a member of the public must be reported to the Nigeria Revenue Service within this window of the invoice being issued to the guest. |
| Buyer response (B2B / B2G) | 72 hours | A business or government buyer has this long to accept or reject an invoice sent to it. Silence is treated as acceptance. |
| Outer limit | 21 days | No invoice may be lodged later than this after the transaction, whatever the reason. After it, the document is marked unlodged and the case is raised. |
A recorded outage — the platform's or the service's — extends a pending deadline rather than counting against the operator. Outside an outage, a document that misses its outer limit is marked unlodged and raised as a case.
How to check one
Scan the QR code on the invoice, or type its Invoice Reference Number into the verification page. A real invoice resolves to a record. A printed lookalike does not, and that is worth reporting.
Find the business first Report an invoice that will not verify
Where these rules come from
| Provision | Carries | What it does |
|---|---|---|
| Nigeria Tax Act 2025, section 158 | The charge itself | Establishes the Tourism Development Contribution as a levy on hospitality and tourism charges, and the fund the proceeds are applied to. |
| Nigeria Tax Administration Act 2025, section 23 | The fiscal invoice | Requires the supply to be documented electronically and reported to the Nigeria Revenue Service. Every invoice this platform issues carries this recital. |
| Nigeria Tax Administration Act 2025, section 104 | Penalties | Provides the penalty where a taxable person fails to issue a fiscal document for a supply, or issues one that does not meet the requirements. |
| Nigeria Data Protection Act 2023 | Personal data | Governs every personal detail this platform holds. What is collected, why, and for how long is set out in the privacy notice. |
This is guidance, not the law. This page explains how the platform applies the rules in practice. It is guidance, not the law, and it does not replace the Acts it refers to or advice from the Nigeria Revenue Service. Where this page and the law differ, the law governs.