What are your supplier invoices really costing you?
Every supplier invoice you accept without an NRS Invoice Reference Number can be disallowed as an expense for Companies Income Tax and the Development Levy, and its VAT cannot be recovered. Put in a quarter of purchases and see the size of it.
| Purchases at riskInvoices without a valid IRN | ₦0 |
| Companies Income TaxExpense disallowed, at 30% | ₦0 |
| Development LevyOn the same disallowed expense, at 4% | ₦0 |
| VAT input credit lostAt 7.5% of the invoice value | ₦0 |
| Total exposure | ₦0 |
That is an estimate. We can give you the exact number in ten working days.
Send us one quarter of your accounts payable. We test every supplier invoice against the NRS for a valid IRN, Stransact's tax practice computes the exposure, and you receive a one-page report with the number and the ranked list of suppliers behind it.
You get a figure for your tax risk register, a supplier list ready for compliance notices, and an IRN check your procurement team can run before any invoice is paid.
Get your actual number
Email Isaac Olusoga at Doftwerks with your company name and the quarter you want tested. We will come back the same day with the extract format and a data processing agreement.
A ledger extract from your ERP or accounting system. We work under a data processing agreement and ISO 27001 certified controls.
Each supplier invoice is checked against the NRS for a valid Invoice Reference Number. No sampling.
One page: purchases at risk, CIT, Development Levy and VAT exposure in naira, and the suppliers causing it, ranked by value.
Why this is your problem and not just your supplier's
Under the Nigeria Tax Act 2025, invoices for B2B transactions must be validated by the NRS and carry an IRN and QR code. An invoice that has not been validated is not a valid tax invoice. The expense behind it can be disallowed in your own Companies Income Tax computation, which also raises the base for the 4% Development Levy, and the VAT on it cannot be claimed as input tax.
Large taxpayers have been under enforcement since Phase 1. Suppliers with turnover between ₦1 billion and ₦5 billion face enforcement from January 2027, so the share of your invoices that fail will change in the coming months, in either direction, depending on what your suppliers do.