Invoice Requirements: Nigeria → United States
🇳🇬Nigeria freelancers billing🇺🇸United States clients — required fields, VAT treatment, and compliance rules.
Nigerian freelancers invoicing US clients must submit Form W-8BEN before receiving payment to certify foreign status and claim any applicable treaty benefits. The US may withhold 30% on certain service income, though the Nigeria-US tax treaty can reduce this to zero for most independent personal services. Invoices should be in USD and include clear payment terms.
Required
Submit Form W-8BEN to your US client before the first payment to certify your non-US status and claim treaty benefits.Required
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The W-8BEN (Certificate of Foreign Status of Beneficial Owner) is an IRS form that foreign individuals must provide to US payors. Without it, the payor is required to withhold 30% of the payment. The form is valid for three years.
The default US withholding rate on service income is 30%, but the Nigeria-US tax treaty reduces this to 0% for most independent personal services when a valid W-8BEN is on file.Required
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Claim treaty relief in Part II of Form W-8BEN. Article 14 of the US-Nigeria treaty generally exempts independent personal services income from US withholding, provided the freelancer does not have a fixed base regularly available in the US.
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Invoice in USD to avoid conversion disputes; you may also invoice in NGN but the US client is under no obligation to accept naira-denominated invoices.
Nigeria does not require sole freelancers to display a company registration number on invoices; only incorporated entities need to include their RC number.
Include explicit payment terms on every invoice — NET 30 is the standard expectation for US clients, and late payment interest may be charged if terms are clearly stated.
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