Nigeria's Federal Inland Revenue Service (FIRS) has issued Information Circular No. 2020/02 of 29 April 2020, which provides clarification on the implementation of the value added tax (VAT) provisions in the Finance Act 2019. The Finance Act 2019, which was signed into law in January 2020, includes several VAT changes. Some of the key clarifications provided are summarized as follows: Place of Supply for Services One of the key points of clarification is with regard to the updated place of supply rules and, in particular, for services. This includes that services are supplied in Nigeria and subject to VAT, where:...