Invoicing Nigeria

Invoicing to Nigeria

Following P&G invoice requirements will ensure that invoices are paid in accordance to the negotiated contract terms. In order to continue the efficient handling and payment of your invoices and improved customer service it is essential that you refer to the mandatory legal and company requirements to be added to each invoice or credit note.
It is of critical importance that we receive valid supporting documentation, meeting all legal and tax requirements. This will usually be an invoice drawn in accordance with the supplier's country regulations. In issuing that invoice, please make sure the correct P&G legal entity name, address and Tax identification number is used, and that the invoice format and content meets legal and tax requirements.
The invoicing guidelines have been broken down for you in the following manner:
  • Global Invoicing Guidelines - Refer to this document to understand what information to include on an invoice regardless of location.
  • P&G Legal Entity Information - Use this link to navigate a list of P&G entities in this specific country and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities.
  • Invoicing Requirements - View these detailed requirements to ensure your invoice meets all guidelines regarding Supplier Requirements, Customer Requirements, and general content information.
  • Other Considerations - Review these to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures, payment terms you need to comply to, and any frequent errors to be aware of when invoicing to this country.
Attention
While invoicing requirements are crucial to a successful payment process, efficiency in invoicing is key. If you're not currently using Tungsten, we recommend you review your invoicing method with P&G and see if any other e-invoicing options are a suitable alternative for your business. Click here to find out more about what's available for you.

Have questions or need help?
Contact the Accounts Payable Customer Response Center at:
Head Office & Plant
Phone: 44 207 949 0133
Email: asiaapcallcenter.im@pg.com
 
 

P&G Nigeria Legal Entity Information

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (as per below dropdown) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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Use this dropdown to navigate a list of relevant P&G entities and find the billing address, mailing address, VAT ID, tax representatives, and other information related to legal entities. To determine which entity is appropriate for your invoice:
1) Refer to your PO.
2) For non-PO invoices - ask your P&G Contact.

Full Legal Name: Procter & Gamble International Operations SA
P&G Legal Entity Number: LE 800
Billing Address on the Invoice This is the address that must appear on the invoice. & VAT Numbers: Procter & Gamble International Operations SA
47 Route De Saint Georges
1213 Petit Lancy
Geneva
Switzerland.
VAT Reg. CHE-107.889.864TVA (most cases, please see notes below)
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Attn: HP Front Office
Procter & Gamble CEEMEA DIV - P&G International Operations SA
Landmark House
52/54 Isaac John Street,
GRA, Ikeja,
Lagos
Nigeria.
Notes:
PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA is registered for VAT in a number of countries. Please ensure you mention the correct VAT Reg. No. & Fiscal Rep. data in accordance with local law on your invoices.

For supply of goods, typically you should use our VAT registration in the country where the goods are delivered to.

For vast majority of services invoices, the place of taxation is Switzerland, therefore the Swiss address of PROCTER & GAMBLE INTERNATIONAL OPERATIONS SA should be mentioned on the invoice. There are however exceptions, in which case you should use the relevant VAT registration and Fiscal Rep. address. For example, if Use and Enjoyment rules apply in your country and to the services you are providing, please use our VAT registration and Fiscal Rep. address for that country. If you are unsure of the place of taxation of the service delivered, please seek tax advice from your tax consultant.
Full Legal Name: Procter & Gamble Nigeria LTD
P&G Legal Entity Number: LE 485
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Nigeria LTD
7up ROAD, Oluyole Industrial Estate, Ring Road, Ibadan,
Oyo State, Nigeria
TIN Number: 00081241-0001
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Nigeria LTD
Attn: HP Front Office
Plot C22/1, Anioma Road, Agbara Industrial
Estate, Ogun State, Nigeria
Full Legal Name: Procter & Gamble Nigeria LTD
P&G Legal Entity Number: LE 485
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Nigeria LTD
7up Road, Oluyole Industrial Estate, Ring Road, Ibadan,
Oyo State, Nigeria
TIN Number: 00081241-0001
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Nigeria LTD
Attn: HP Front Office
7up Road, Oluyole Industrial Estate, Ring Road, Ibadan,
Oyo State, Nigeria
Full Legal Name: Procter & Gamble Nigeria LTD
P&G Legal Entity Number: LE 485
Billing Address on the Invoice: This is the address that must appear on the invoice. Procter & Gamble Nigeria LTD
7up ROAD, Oluyole Industrial Estate, Ring Road, Ibadan,
Oyo State, Nigeria
TIN Number: 00081241-0001
Mailing Address for the Invoice: This is the address that must appear on the envelope containing the invoice(s). Procter & Gamble Nigeria LTD
Attn: HP Front Office
Landmark House 52/54 Isaac John Street,
GRA, Ikeja, Lagos, Nigeria.

Nigeria Invoicing Requirements

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined below. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any other requirements outlined in the "Other Considerations" section when applicable.

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When applicable, view these detailed requirements to ensure your invoice meets all guidelines regarding supplier information, customer information, and general content information.

 
 
Customer Requirements
  • Full name of the customer.
  • Full address of the customer.
  • The VAT identification number of the customer.
Supplier Requirements
  • Full name of the supplier.
  • Full address of the supplier.
  • The VAT identification number of the supplier.
    - If vendor name has the word "Limited" or "Ltd.", tax identification number is 12 digits long.
    - A tax reference number (known as a tax payers identification number) is mandatory for all local limited companies. They can be identified via name containing ltd. or Limited. Format should be 12 digits.
General Requirements
  • Sequential number, based on one or more series, which uniquely identifies the invoice.
  • Date of issue of the invoice.
  • Date on which the supply of goods or services was made or completed or the date on which the payment on account was made before any supply, insofar as that a date can be determined and differs from the date of issue of the invoice.
  • Description/nature of the goods or services.
  • Quantity of the goods supplied or the extent and nature of the services rendered.
  • Price per unit (excluding VAT) , unit of measure and currency.
  • Any discounts or rebates, not included in the unit price.
  • VAT rate(s) applied (%).
  • Taxable amount per VAT rate or exemption (expressed in any currency), and currency.
  • The totals must be the exact result of units x price/unit. Any rounding deviation by 1 digit will be rejected as incompliant."
  • Total VAT amount (expressed in the currency of the country where the transaction takes place) and currency.
  • Where an exemption is involved, an exemption statement such as "VAT is Not Applicable" or any similar statement.
  • Invoice currency: all local transactions should be invoiced in Nigerian Naira – NGN. If for any reason the transaction is denominated in a currency other than NGN, the foreign currency should be stated and the exchange rate used in converting to NGN should also be stated on the invoice.
  • For adjustment notes/ Debit/ or Credit Notes, it is critical to indicate Number, serial code, and date of original Tax Invoice covering sale of goods
 

Other Nigeria Considerations

In order to enable P&G to pay your Company on time, your invoices and credit notes must adhere to the P&G Global Invoicing Guidelines and meet (as applicable) the Country specific requirements outlined in the "Invoicing Requirements" section. As best practice, suppliers should also obtain their legal and tax advisory for local compliance.

Please also make sure that the correct P&G legal entity name, address and Tax identification is used (refer to the "P&G Legal Entity Information" section) and that you adhere to any Other Considerations that may be outlined below.

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When applicable, review these other considerations to determine any forms and approvals needed to submit your invoice, supporting documents, pre and post invoicing procedures and any frequent errors to be aware of when invoicing to this country.

 
 
Supporting Documents
  • All invoices that have commission, agency fees etc., should include the 3rd party receipts for the full value that was paid on behalf of P&G.
  • For local invoices - 2 copies of the invoice, 2 copies of the waybill (PO based invoices), 1 copy of PO (PO based invoices).
  • For foreign invoices - Please click here to understand the requirements.

Shipping Instructions:
Pro-forma invoice instructions - click here

Procedures
  • For local suppliers
    - Two (2) copies of the invoice: The original copy goes to HP Front Office for scanning, while the second copy will be dropped at the receiver's box along with the copy of the waybill or delivery note.
  • For local suppliers with PO-based invoices only
    - Two (2) copies of the waybill, duly received by P&G. One copy is attached to the invoice and submitted to HP Front Office, while the second copy will be dropped at the receiver's box along with the second copy of the invoice.
    - One (1) copy of the Purchase Order.
  • For foreign suppliers - Please click here to understand the requirements.
Payment
  • N/A
Other
  • N/A