The excitement of a new certificate fades fast once the paperwork starts arriving from other directions. Here is what actually needs your attention in the first three months.
None of these five steps is complicated on its own. Missing one is what causes trouble later, usually at the worst possible moment, such as mid-tender or mid-loan-application.
Confirm your incorporation pack and certificate
Start by checking your incorporation pack downloaded in full: your certificate, your memorandum and articles, and anything else CAC released. See what's in a CAC incorporation pack if you are not sure what to expect.
Store copies somewhere backed up straight away. You will be asked for at least one of these documents again sooner than you think, often by someone who gives you very little notice.
Look up your Tax ID and register for VAT where it applies
Your Tax ID links to its CAC registration number, and you look it up rather than applying fresh. See getting a Tax ID after you register a company for that step.
Whether you need to register for VAT depends on your turnover and activity. Our tax hub on the Nigeria Revenue Service (NRS), formerly FIRS, covers VAT registration and monthly filing once you are ready for that.
Open a corporate bank account
Most banks ask for the same handful of CAC documents, plus your Tax ID. See CAC documents banks ask for a company account so you are not caught short at the counter.
Doing this early avoids a delay later, when a client or a partner wants to pay the company rather than an individual.
Diarise your first AGM and PSC updates
Your first AGM is due within 18 months of incorporation, unless your company is exempt from holding one at all. See your first AGM deadline, and who is exempt to check which applies to you.
Separately, keep your persons with significant control record current. Once the company is told about a change, it must pass that on to CAC within one month of receiving the information. See PSC disclosures when you register a company for the fuller detail.
Know when your first annual return is actually due
New founders often worry about an annual return that is not due yet. You do not owe one for the year of incorporation.
See when is your first CAC annual return due for what happens after that exemption year ends, so it does not catch you by surprise.
Work through this list in order and the first 90 days stop feeling like a scramble. Tick each one off as you go, rather than trying to remember all five at once.
If you have not yet registered, you can start a CAC company registration before any of the rest of this checklist applies.