The Nigeria Civil Aviation Authority (NCAA) has ordered Overland Airways to refund passengers who were incorrectly charged Value Added Tax (VAT) on flight tickets purchased before the Finance Act’s exemption took effect on 1 January 2026. The directive underscores the NCAA’s role in enforcing consumer protection and ensuring compliance with the new VAT exemption for commercial flight tickets. The order requires immediate action from the carrier to reimburse affected passengers.
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HeadTopics · about 20 hours ago
Nigeria: The Nigeria Revenue Service has set 31 July 2026 as the deadline for large taxpayers to adopt the national e-invoicing and Electronic Fiscal System (EFS). Large taxpayers are companies with a gross turnover of N5 billion and above, and over 1,000 firms have already complied as of the first quarter of 2026.
BusinessDay · 1 day ago
Nigeria: Large firms generating ₦5 billion or more in annual turnover must fully integrate with the national electronic invoicing system by 31 July 2026 or face enforcement action. The mandate requires registration on the NRS Merchant Buyer Solution portal, connection of ERP systems through authorised Access Point Providers or Systems Integrators, and completion of mandatory validation and system testing. Non-compliant entities will be subject to regulatory and enforcement measures under existing tax laws.
Vanguard · 1 day ago
Nigeria's revenue authority NRS has set 31 July 2026 as the deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Large taxpayers, defined as companies with a gross turnover of N5 billion and above, must complete onboarding, integration, testing and commence invoice transmission to the NRS platform.
Punch · 3 days ago
Nigeria: The Nigeria Revenue Service has set a July 31 deadline for all large taxpayers to fully adopt the national e-invoicing and Electronic Fiscal System. Companies with annual gross turnover of N5bn and above must complete onboarding, integration, testing and invoice transmission by that date or face sanctions.
BusinessDay · 3 days ago
Nigeria's National Revenue Service has extended the deadline for large taxpayers to comply with the mandatory electronic invoicing regime until 31 July 2026. The new deadline replaces the earlier 30 June implementation date and imposes a N200,000 penalty for each non-compliant transaction, while non-transmitted invoices may not qualify for VAT input credit.
Guardian · 7 days ago
Nigeria's Revenue Service announced that e-invoicing will strengthen tax compliance and curb revenue leakages. The rollout will standardise invoice formats nationwide and is expected to improve the tax-to-GDP ratio.
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Key Takeaways
The NCAA directed Overland Airways to refund passengers who were incorrectly charged VAT on flight tickets purchased before the Finance Act’s exemption took effect on 1 January 2026.
The exemption became effective on 1 January 2026, as stipulated by the Finance Act.
Overland Airways is required to refund passengers for the unlawful VAT charges.
Primary source
Read the full article at Streamline FeedThis summary was published on VATfaqs.com on 2 March 2026. It relates to VAT developments in Nigeria. The original source is Streamline Feed.
