Delivery note format for Nigeria
Fill in a delivery note and print it, free, no signup. The receiver signs it as proof of delivery.
Fill in the delivery note, then print it or Print → "Save as PDF". Nothing you type is stored or sent. A delivery note shows quantities. It is not a tax invoice.
DELIVERY NOTE
Nigeria · proof of delivery, not a tax invoice
| Description of goods | Code | Qty | Unit | Remarks |
|---|
Dispatched by
Signature
Received by
Name and signature
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Blank format, free, no signup: PDF Excel (with formulas) Word
Delivery notes and invoices, from one record.
- Numbers run in order by themselves.
- Customers and items are saved, so you pick them instead of typing.
- Stock goes down when goods leave, with no second entry.
Delivery note and waybill in Nigeria
- We did not find an NRS rule that makes a delivery note or waybill a tax document.
- In practice the receiver signs the delivery note or waybill as proof of delivery.
- Courier firms: customs rules from January 2026 ask for proof of delivery on request.
- For a sale, issue a VAT invoice and show the VAT on its own line, with the rate and the amount.
- VAT returns are due by the 21st of the month after the period. Returns and payments go through the NRS Rev360 portal.
Source: Nigeria Revenue Service (NRS), the Nigeria Tax Administration Act 2025 and the Nigeria Customs Service. The NRS e-invoice pages could not be read on 31 October 2026, and no NRS delivery-note rule was found. NRS e-invoicing (Merchant Buyer Solution) is rolled out in stages. News reports (BusinessDay, June to August 2026) and a summary of the NRS rollout give this picture: large taxpayers (turnover of about ₦5 billion and above) had a go-live date of 1 November 2025 and a compliance deadline of 31 July 2026; medium taxpayers (₦1 billion to ₦5 billion) had a go-live date of 1 July 2026, with enforcement expected from January to March 2027; smaller taxpayers start in 2027, with enforcement in 2028. We could not open the NRS page ourselves, and the sources differ by a few weeks, so check the dates on the NRS portal. The 21st VAT due date and the Rev360 portal come from several tax guides and NRS-based summaries, not an NRS page we could open. Confirm with NRS or your tax adviser.
Need the same paper for India? See the delivery challan format. For a sale, make a GST invoice.
Questions, answered.
Is a waybill the same as a delivery note?
In everyday use both are proof of delivery. We did not find a Nigerian law that defines either.
Does a delivery note need VAT?
Not by our sources. For a sale, issue a VAT invoice and show the VAT on its own line, with the rate and the amount.
What do courier firms need?
From January 2026, customs asks licensed courier firms for proof of delivery on request.
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