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Rev360 filing readiness checklist

4 min read

Rev360 is the NRS's self-service filing portal — where you actually file VAT, WHT, PAYE remittances, and CIT once you know what you owe. This checklist gets your records together before you open it: which e-invoicing tier your business is in, and the figures each of the four taxes needs on hand.

Which e-invoicing tier is your business in?

Large taxpayers (₦5 billion+ annual turnover) are already required to comply — go-live was extended to November 2025, and the NRS set 31 July 2026 as the deadline for any large taxpayer not yet fully onboarded to complete registration, integration, and start transmitting invoices.

Medium taxpayers (₦1 billion–₦5 billion annual turnover) go live on 1 July 2026, with compliance enforcement starting around January 2027.

Emerging taxpayers (under ₦1 billion annual turnover) go live on 1 July 2027, with compliance enforcement starting around January 2028 — the tier most TaxLane users fall into, and it isn’t an urgent, near-term deadline.

See the full NRS e-invoicing guide for what each tier actually has to do. Enter your own turnover below to see which one applies to you.

Check your e-invoicing turnover tier

Before you open Rev360, have these ready

Generic by design — TaxLane doesn't yet match this against your own saved calculations (see the note in Records for what TaxLane already has on file for you).

VAT

What TaxLane's VAT calculator already asks for:

  • Total VAT you collected this period (output VAT)
  • Total VAT you paid on eligible business purchases this period (input VAT)
  • Your Tax Identification Number (TIN)

File your VAT return with the NRS (via Rev360) by the 21st of the following month.

WHT

What TaxLane's WHT calculator already asks for:

  • The transaction type (professional fees, rent, dividends, etc.) — the rate depends on it
  • The invoice or payment amount WHT applies to
  • The payee's TIN — required to claim the WHT credit

File and remit WHT deducted with the NRS (via Rev360) by the 21st of the following month.

PAYE

What TaxLane's PAYE/payroll calculators already ask for, per staff member:

  • Gross monthly or annual income
  • Pension contribution
  • NHF contribution
  • NHIS contribution

Remit PAYE withheld from staff pay to the relevant State IRS by the 10th of the following month.

CIT

What TaxLane's CIT calculator already asks for:

  • Annual gross turnover
  • Taxable profit, as computed by your accountant/auditor for tax purposes
  • Assessable profit, before capital allowances and loss relief (for the 4% Development Levy)

File a full annual CIT return within 6 months of your fiscal year-end, even though ₦0 is owed. New companies: within 18 months of incorporation or 6 months of your first accounting period, whichever is earlier.

Put this into practice

Already know what you owe? Start with your VAT or CIT position before you open Rev360.

Calculate VAT →Calculate CIT →

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Frequently asked questions

What is Rev360?

Rev360 is the Nigeria Revenue Service's (NRS) self-service filing portal — TaxLane's own VAT, WHT, and CIT filing-deadline reminders already point you there (selfservice.nrs.gov.ng). This checklist gets your records ready before you go; TaxLane doesn't file on your behalf.

Does this checklist save or send my answers anywhere?

No — the turnover figure you enter above stays on your device for this page view only, the same way every TaxLane calculation does. It isn't saved to Records or sent to a server.

Is TaxLane free, and does it store my data?

Yes, it's free with no account needed. Calculations run on your device and are never sent to a server.

Is this official tax advice?

No — for guidance only, not tax advice.