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Nigerian Court Holds Bandwidth Services Used in Nigeria Subject to VAT and Reverse Charge May Apply — Orbitax

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Nigerian Court Holds Bandwidth Services Used in Nigeria Subject to VAT and Reverse Charge May Apply

|Approved Changes|Nigeria
Nigeria

The Nigerian Court of Appeal in Lagos issued a decision on 24 June 2019 concerning whether bandwidth capacity services supplied by a non-resident to a customer in Nigeria are subject to VAT.

The case involved Vodacom Business Nigeria Limited (Vodacom), which received bandwidth services from Dutch company New Skies Satellites (NSS). The services involved the transmission of bandwidth capacity v…

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