A company registered in Nigeria keeps its duties when its owner moves abroad. If you are a director, the main change is your own residential address, which has its own notice.
This article covers the ongoing side. To register a company, see registering a company with CAC from abroad. For a business name, see registering a business name from abroad.
The dates that matter
| Duty | When it is due |
|---|---|
| Annual return | Every year, for active and dormant companies alike |
| Change of director or residential address | Within 14 days of the change |
| Change of registered office | Within 14 days of the change |
| VAT return, if registered | The 21st day of the following month |
None of these due dates depends on where the owner lives.
Annual returns
CAC expects an annual return from active and dormant companies alike, under CAMA 2020, section 417. A company that is not trading still files. Our post on dormant companies and CAC returns explains why.
How to file a CAC annual return online covers the process. Long non-filing can lead to strike-off after 10 consecutive years of default. The CAC annual return cost guide covers the fees.
Director and address changes
Moving abroad changes your residential address. CAC's notice for a change in the register of directors or residential addresses is due within 14 days of the change. A new director's consent to act must go with the notice, and CAC has said it will not process the change until the company has up-to-date annual returns and PSC information on file.
A change of registered office is a separate duty, due within 14 days of the change. A PO box is not accepted. Showing the new address in your annual return does not satisfy it. Our post on why CAC rejects a change of directors filing explains the rule.
Tax
The tax authority is the Nigeria Revenue Service (NRS), formerly FIRS. It took that name on 1 Jan 2026. A company's Tax ID is linked to its CAC registration number, and you can look it up at taxid.nrs.gov.ng.
Rev360 at selfservice.nrs.gov.ng is the NRS portal for registration, filing, payments and requests. It replaced TaxPro Max, and the rollout came in phases from 30 Apr 2026. What is Rev360 and how to find your Tax ID number walk through both.
If the company is registered for VAT, the monthly return falls due the 21st day of the following month. A small business is exempt from VAT registration, from charging VAT and from filing VAT returns, so ask an accountant whether yours counts as small. Personal tax questions for someone living abroad are for an accountant too.
Who looks after it while you are away?
A registered office must be a real address, not a PO box. Decide who looks after it before you leave. Ask a company secretary or a lawyer whether they can prepare filings for you.
Write the names down and agree who tells you when something arrives. A filing prepared abroad still has to reach CAC in time.
Common mistakes
- Assuming a dormant company owes nothing while you are away.
- Leaving an address on the register that no one looks after.
- Missing the notice to CAC after you move abroad.
- Treating the Tax ID as separate from the CAC number.
- Using a PO box as the registered office.
Put the dates in the compliance calendar so they do not depend on memory. The diaspora and life events hub has the wider chain.