🪑 Furniture & Woodwork

Nigerian furniture makers.
From workshop to corporate supplier.

Nigerian furniture workshops are among the most skilled in Africa — but most are locked out of hotels, schools, and corporate office supply chains by a lack of formal registration. JUSTRA changes that.

Register Your Workshop →← All Sectors

Compliance for Your Sector

What the law requires
for furniture & woodwork.

These are the specific compliance requirements that apply to your business. JUSTRA handles all of them — sequenced correctly and filed on time.

01
CAC Business Name or Ltd
Corporate procurement teams require CAC-registered suppliers. Larger contracts — hotels, schools, government offices — require Limited Company (Ltd) status.
02
TIN Registration
Required for every formal invoice, tax filing, and supply chain engagement. JUSTRA registers TIN as part of onboarding.
03
VAT Registration
Businesses with annual turnover above ₦100M must be VAT-registered under the NTA 2025 threshold. JUSTRA handles NRS VAT registration and compliance.
04
NSITF and Pension
Employer compliance certifications required for corporate supplier registration and government tenders.

What Formalisation Unlocks

The doors that open
when you register.

Registration is not a cost. It is an investment that opens contracts, credit, and markets your competitors cannot reach.

🏨
Hotel & Hospitality Supply
Nigerian hotels and hospitality groups source furniture locally when suppliers are verifiably compliant. CAC, TIN, and NSITF certification are standard supplier requirements.
🏫
School and Institutional Furniture
Government school furniture procurement — at state and federal level — is channelled exclusively through registered, TCC-holding businesses.
🏢
Corporate Office Supply Chains
Banks, telecoms, and corporate offices run annual furniture procurement. JUSTRA-certified workshops meet their supplier onboarding requirements.
🌍
Export Pathway
SON certification combined with CAC and TIN creates an export-eligible business profile for regional markets.
Tax Act 2025

Furniture & Woodwork businesses under ₦100M pay 0% Company Income Tax from January 2026.

The Nigerian Tax Act 2025 exempts small and medium enterprises from company income tax. Formalising your business now is a tax-saving decision — not just a compliance one.

Calculate Your Tax →

The Certification Ladder

Four levels of trust.
Each one unlocks the next.

JUSTRA certification is a progressive credential. Start at Registered and build toward Institutional Supplier status — the level that unlocks government tenders and bank-backed lending.

01
Registered
CAC, TIN, and basic NRS compliance done.
UnlocksBusiness account · Formal invoicing · Filing returns
02
Certified
80%+ compliance score + insurance documentation.
UnlocksJUSTRA Certificate · Cooperative badge · Group banking
03
Commercial Partner
95%+ compliance + documented track record.
UnlocksCorporate supplier lists · SME credit facilities
04
Institutional Supplier
100% compliance + audit-ready financials.
UnlocksGovernment tenders · Bank-backed lending
🤝

Is your furniture association ready to formalise its members?

JUSTRA has a dedicated cooperative partnership programme for furniture & woodwork associations — covering member formalisation, institutional banking access, and sector-specific certification.

Explore Cooperative Partnership →

The Numbers

Furniture & Woodwork in Nigeria.
By the numbers.

500k+
Furniture and woodwork SMEs in Nigeria
$2bn
Annual Nigerian furniture market size
< 3%
Of workshops hold formal CAC registration
₦4.2M+
Typical first hotel/institutional supply contract

Real Business Story

A ₦4.2M hotel contract. Four missing documents.

Furniture maker · 12 years · Aba, Abia State

Nnamdi Okonkwo had been making furniture in Aba for 12 years. His joinery work was exceptional — clients came from Lagos to commission pieces. When a Lagos hotel reached out for a bulk order of 120 room beds and headboards, he quoted competitively. The response: "We need your CAC certificate, TIN, NSITF letter, and supplier insurance before we can raise a PO." He had none of them. JUSTRA got all four sorted in three weeks. That hotel contract was worth ₦4.2M — and the same hotel has re-ordered twice since.

✓Landed ₦4.2M hotel contract; now on preferred vendor list of 3 Lagos hotels

The Cost of Staying Informal

Non-compliance is not free.
It is just quietly expensive.

These are the real penalties furniture & woodwork businesses face for operating without proper registration and compliance.

Late VAT returns (where applicable)
NRS charges 150% of the outstanding VAT plus a minimum ₦50,000 administrative penalty per quarter
150% of VAT due + ₦50,000
No TIN — NRS enforcement visit
Field enforcement agents impose on-the-spot fines on unregistered business premises
₦50,000 minimum
NSITF non-compliance — worker injured
Plus 2% monthly payroll surcharge for each month of non-coverage
₦250,000+
Business name unprotected — competitor copies it
Unregistered business names have no legal protection; a registered competitor can take your name
Loss of brand equity

JUSTRA costs less than one penalty. Plans start at ₦3,000/month. CAC registration is ₦65,000 one-time. Compare that to the real cost of a single enforcement visit.

Frequently Asked Questions

Questions from furniture & woodwork.
Answered directly.

My workshop is in Aba. Do I need VAT registration?
Only if your annual turnover exceeds ₦100M. Below that threshold, VAT registration is optional under the Tax Act 2025. However, many corporate clients prefer suppliers who can issue VAT-compliant invoices even below the threshold. JUSTRA handles both scenarios.
How do I get onto a hotel's supplier list?
Hotels typically require: (1) CAC Business Name or Ltd certificate, (2) TIN, (3) NSITF compliance letter, (4) product portfolio photos, and sometimes (5) a JUSTRA compliance certificate. JUSTRA handles documents 1–3 and guides you on the rest.
I make custom furniture — does SON certification apply to me?
SON certification applies to standardised manufactured products, not bespoke custom-made items. Custom furniture makers are generally exempt from SON product certification, though your workshop processes should meet basic safety standards. If you plan to export, some regional markets do require certification.
Can I still invoice and sell without being VAT-registered?
Yes, if your turnover is below ₦100M. You issue regular invoices without VAT. If a corporate client requires a VAT invoice, JUSTRA can register you for VAT — the process takes 2–4 weeks through NRS.

Register Your Workshop today.

JUSTRA handles your CAC registration, TIN, and full compliance setup. Start with a free compliance scan — no payment required to see where you stand.

Start Free Compliance Scan →View Pricing