Registering for VAT asks for less paperwork than most people expect. Almost everything traces back to a Tax ID you may already have.
Your Tax ID comes first
Nothing about VAT registration works without a Tax ID. Look yours up at taxid.nrs.gov.ng before you start anything else on Rev360.
What an individual's look-up needs to match
For a sole trader or an individual, the look-up needs your NIN, first name, last name and date of birth as held by NIMC. Every detail has to match NIMC's own records exactly, including how your name is spelled.
A mismatch here is the single most common reason people get stuck. Fix it with NIMC directly rather than repeatedly retrying the same details on Rev360.
What a business supplies instead
A registered company does not use an individual's NIN. Instead, the organisation type and CAC registration number identifies the business on taxid.nrs.gov.ng.
Have your certificate of incorporation close by, since the organisation type and registration number both need to match what the CAC holds.
Records to have ready
Beyond identity details, keep your bank account information and a plain description of what your business actually sells close by. Rev360 asks for both as part of registration, since they are what a VAT return later reconciles against.
Why the details have to match exactly
Rev360 checks your look-up details against NIMC or CAC records automatically. It does not compare details by eye, and it does not accept a close match.
A single transposed letter, an abbreviated first name, or a maiden name used where a married name is on file, is enough to fail the check. Fixing the underlying record with NIMC or the CAC is the only real solution, since retrying the same details on Rev360 will not help.
Common reasons registration stalls
- A name that does not match NIMC's spelling exactly. Even a missing middle name can block the look-up.
- Using an old TIN instead of the new Tax ID. Your old TIN was replaced by the new Tax ID from 1 Jan 2026, so it will not work for a fresh registration.
- Guessing a CAC registration number. Pull it from your incorporation certificate rather than memory.
It is worth gathering everything before you open Rev360 for the first time, rather than hunting for a document mid-session. A short list on paper, checked off one item at a time, beats trying to remember what the portal asked for last time.
Once registration itself is sorted, our guide to registering for VAT and who actually needs to fill in the rest, alongside the full VAT monthly return guide. For Tax ID basics generally, see how to find your Tax ID number, or browse more NRS and Rev360 guides.