Nigeria’s Minister of Finance, Budget and National Planning, Zainab Ahmed has confirmed in a public presentation on the approved 2022 Budget, that the 2021 Finance Act was signed into law by President Muhammadu Buhari on December 31, 2021. The Minister confirmed that non-resident digital service companies must register and collect VAT from their Nigerian customers and remit to the Nigerian Federal Inland Revenue Service (FIRS).
Source: Avalara