Source: https://rivet.global/blog/nigeria-form-a-paying-foreign-services
Published: 2026-10-16 · Updated: 2026-10-16 · By Alexia M.

# Form A in Nigeria: paying foreign service providers

How Nigerian companies use Form A to pay foreign providers for services, software, training and fees: documents, bank processing, timing and how it differs from Form M.

## Key takeaways

- Form A is the CBN form for invisible transactions: payments abroad for services, software, consulting, training, fees and similar items.
- It is filed through your bank, which reviews the documents before processing the payment.
- Banks typically ask for the invoice, the contract, the provider's details and tax evidence where relevant.
- Goods imports use Form M instead.

Nigerian companies paying a consultant in the UK, a software licence in the US or a training provider in Dubai go through Form A. It sits beside [Form M](/blog/form-m-nigeria), which covers goods.

## What Form A covers

| Payment | Example |
|---|---|
| Professional services | Consulting, legal, design |
| Software and licences | Annual licences, subscriptions |
| Training and education | Courses, certification |
| Fees | Membership, registration |

## The documents

1. Invoice from the foreign provider.
2. Contract or agreement.
3. Beneficiary details: name, bank, SWIFT, account.
4. Tax evidence where relevant, such as withholding tax receipts.
5. Your company's documents, already on file with the bank.

## The process

- Submit through your bank's portal or branch.
- The bank reviews and may ask questions.
- Once approved, the bank sends the payment.

## Practical tips

- Ask the provider for an invoice that clearly states the service, period and amount.
- Keep contracts signed and dated.
- Pay from the company's own account.

## Paying into Nigeria: the local rail

| What | Detail |
|---|---|
| Local rail | NIBSS Instant Payment (NIP) |
| Run by | Nigeria Inter-Bank Settlement System |
| Settlement | Seconds, 24/7 |
| Published fee | The CBN caps the sender's charge at ₦10 up to ₦5,000, ₦26 up to ₦50,000 and ₦50 above that |

Source: [NIBSS: NIP](https://nibss-plc.com.ng/). Checked when this guide was last updated; the scheme's own page has the current figures.

## Where Rivet fits

Form A payments go through Nigerian banks under CBN rules. Rivet serves registered companies in supported countries, including foreign companies owned by Nigerian founders where eligible, and does not replace a Nigerian bank for Form A. Rivet is not a bank; regulated partner institutions hold the funds. See [Nigerian companies paying foreign SaaS and ads](/blog/nigeria-companies-paying-foreign-saas-and-ads-after-fx-reforms).

## Questions

### What is Form A in Nigeria?

The form Nigerian banks use, under CBN rules, to process foreign currency payments for invisible transactions such as services and fees.

### What documents do I need?

Typically the invoice, the contract or agreement, the beneficiary's details, and evidence of tax compliance where required. Your bank gives the exact list.

### How is Form A different from Form M?

Form M is for importing goods. Form A is for services and other invisible payments.

### How long does it take?

It depends on the bank and the documents. Complete files move faster.