"Please send your TIN" is one of the first things a corporate client's finance team asks for. The rules changed in 2026, and for most companies getting one is now simpler.
What is a Tax ID?
A Tax ID (formerly the Taxpayer Identification Number, or TIN) is the number that identifies a taxpayer to the Nigeria Revenue Service and State Internal Revenue Services. Under the Nigeria Tax Administration Act 2025, Nigeria moved to a single, unified Tax ID that replaces separate federal and state TINs.
What is my company's Tax ID?
| Taxpayer | Tax ID from 2026 |
|---|---|
| Registered company | The CAC RC number |
| Business name | The CAC BN number |
| Individual | The National Identification Number (NIN) |
If your company already had a TIN, it's linked to the unified system. Check that your details on the tax portal match your CAC records exactly: name, RC number and address.
Where should I use it?
- On every invoice, next to your company name and RC number
- In vendor registration forms for clients
- On VAT returns, WHT remittances and other filings
- When opening bank accounts and applying for loans
- On payslips and PAYE schedules as the employer identifier
Why does it matter so much?
- VAT invoices. Clients need your Tax ID on the invoice to claim input VAT. Without it, their finance team may send the invoice back.
- Withholding tax. Small companies don't have to deduct WHT from a supplier with a valid Tax ID when the transaction is ₦2m or less in the month, so your Tax ID can mean you're paid in full. See withholding tax in Nigeria.
- E-invoicing. The NRS e-invoicing system identifies buyers and sellers by Tax ID. See e-invoicing in Nigeria.
- Tax clearance. Your filing history is tracked against it. See tax clearance certificates.
Should I also collect clients' Tax IDs?
Yes. For B2B VAT invoices, record each client's Tax ID (their RC number for companies). It makes your VAT records complete and prepares you for e-invoicing.
How BizBooks uses Tax IDs
Your Tax ID and RC number print on every invoice and payslip, and each client record has a field for their Tax ID, which shows on their invoices and in your VAT report. See invoicing.
Frequently asked questions
Is my RC number my TIN?
From 2026, a registered company's CAC RC number serves as its Tax ID under the unified system. Business names use their BN number.
Do I still need a separate TIN?
Generally no for newly registered entities, but check the tax portal to confirm your details are linked and correct.
Why do clients ask for my TIN?
They need it to process VAT invoices, apply the right withholding tax treatment, and complete vendor registration.
What is the Tax ID for individuals?
An individual's National Identification Number (NIN) serves as their Tax ID.