Receipt Templates for Nigerian Businesses: Rent, Payment and Sales (2026)

A receipt is the shortest document a business issues and the one that causes the longest arguments when it is missing — the tenant who “already paid”, the customer who wants a refund, the tax officer asking what a ₦600,000 transfer was. Nigerians search for receipt templates more than a thousand times a month. Here are three you can copy, and the rules behind them.

Last checked 15 October 2026. Stamp duty from the Ninth Schedule to the Nigeria Tax Act 2025; record keeping from section 31 of the Nigeria Tax Administration Act 2025; rent receipt rules from the Tenancy Law of Lagos State 2011.

Invoice or receipt?

An invoice asks to be paid; a receipt confirms you were. You issue the invoice first, and the receipt when the money arrives — or a receipt alone for an on-the-spot sale with no invoice. For credit sales the cleanest record is a receipt that quotes the invoice number it settles.

What every receipt should show

Template 1: payment receipt

PAYMENT RECEIPT                               No: RCT-0045
Date: 15/10/2026

Received from: Bright Future Schools
The sum of:    ₦268,750 (Two hundred and sixty-eight thousand,
               seven hundred and fifty naira only)
Being:         50% advance on Invoice INV-0031, school supplies
Payment by:    Bank transfer · ref 000123456789
VAT included:  ₦18,750

Issued by: Adaeze Prints Ltd · RC 1234567 · Tax ID 1234567890123
           12 Allen Avenue, Ikeja, Lagos · 0803 000 0000
Signed: ____________________   Name: Adaeze Okafor

Template 2: rent receipt

In Lagos the Tenancy Law 2011 requires a landlord to give a receipt for rent, and specifies what it must show: the date, the names and addresses of landlord and tenant, a description and location of the premises, the amount paid and the period covered. The template below includes all of them, and works in any state.

RENT RECEIPT                                  No: RR-2026-07
Date received: 01/10/2026

Landlord: Mr Tunde Bakare · 5 Adeola Street, Surulere, Lagos
Tenant:   Ms Ngozi Eze
Premises: Flat 2, 14 Bode Thomas Street, Surulere, Lagos
          (two-bedroom flat, first floor)

Amount paid: ₦1,800,000 (One million, eight hundred thousand
             naira only)
Period covered: 1 October 2026 to 30 September 2027
Payment by: Bank transfer · ref 000987654321

Balance outstanding: Nil
Landlord’s signature: ____________________

If the tenant is a company, it will usually deduct 10% withholding tax from rent and give the landlord a receipt for the deduction; the landlord then claims that amount against their own tax. Write the gross rent and the WHT deducted on the receipt. See withholding tax on rent.

Template 3: sales receipt

SALES RECEIPT                                 No: SR-1182
Date: 15/10/2026 · 14:32

Kemi’s Kitchen Supplies · BN 3456789
22 Ogui Road, Enugu · 0907 000 0000

Item                         Qty   Price       Total
Non-stick pot set, 5 pcs       1   ₦45,000    ₦45,000
Wooden spoon set               2    ₦3,500     ₦7,000
                                          Total ₦52,000
Paid by: POS · approval 834201

Goods sold in good condition. Exchange within 7 days
with this receipt.

The ₦50 stamp duty rule

The Nigeria Tax Act 2025 kept the fixed ₦50 duty that Nigerians know from bank transfers and folded it into stamp duty. Its Ninth Schedule lists a receipt for ₦10,000 or more at ₦50, and an electronic receipt or transfer of ₦10,000 or more at ₦50 payable by the sender. Transfers below ₦10,000, salary payments and transfers between your own accounts at the same bank are exempt. For most small businesses paid by transfer, the bank collects the electronic duty automatically; it is not something you add to your customer’s receipt.

How long to keep receipts

Section 31 of the Nigeria Tax Administration Act 2025 requires every person to keep books and records, in English, for at least six years after the year of assessment they relate to — whether or not tax is due. Failing to keep books can draw an administrative penalty of ₦10,000 for an individual and ₦50,000 for a company. A receipt book in a drawer counts, but a drawer does not survive a flood or a move. Keep a digital copy.

Are electronic receipts valid?

Yes. Nigeria’s Evidence Act recognises electronic records, and the 2023 amendment widened the rules on electronic documents and digital signatures. A PDF receipt sent by email or WhatsApp is a valid record. Keep the original file — a screenshot of a screenshot is weak evidence.

Numbering, copies and corrections

• Use one sequence per receipt type and never reuse a number.
• If a receipt is wrong, cancel it (mark it VOID, keep it) and issue a new one. Do not edit the old one.
• Give the payer the original and keep your copy — carbon, photo or file.
• Match every receipt to a bank credit or a cash-book entry the same week.

Let the paid invoice do the work

If you invoice through ereQa, you rarely need a separate receipt. When you mark an invoice paid, the client’s invoice link and its PDF show it as PAID, and the payment sits against the invoice in your records, so the invoice and its proof of payment are one document. Start free or try the free invoice generator without signing up.

This is general information, not legal or tax advice. Fees, forms and bank rules change; confirm with the agency, your bank or a licensed adviser before you rely on a figure.