Periods, due dates and grace
What an operator has charged accrues to its account as each invoice is lodged. At the end of a period the platform closes it: it totals the accruals, issues a remittance invoice, and waits for the money. The operator does not compute the figure and cannot revise it after the fact — it is the sum of documents that were already lodged.
| Applies to | Period | Due | Grace | Note |
|---|---|---|---|---|
| Large operators | Monthly | day 14 of the following month | 5 days | Large operators (≥₦5bn): monthly, due on the 14th, 5 days grace |
| Every operator | Monthly | day 21 of the following month | 7 days | National default: monthly, due on the 21st of the following month, 7 days grace |
What "overdue" means on the register
A period is counted as overdue on the public register once its due date has passed and it has not been settled. The register publishes the fact, never the amount: whether a business is up to date is a matter of public interest, what it owes is between it and the Nigeria Revenue Service.
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.