A local purchase order: the document a buyer issues to a supplier to confirm an order at agreed prices. Nigerian companies, government agencies and schools issue LPOs before a supplier delivers, and the supplier quotes the LPO number on the delivery waybill and the invoice.

Who issues the purchase order, the buyer or the seller?

The buyer. If you are selling, you do not write the LPO; you send a quotation and wait for the client's purchase order. If you are buying, this generator is for you.

Is a purchase order legally binding?

An LPO that accepts a supplier's quotation creates an agreement on those terms: the items, prices, delivery date and payment terms on the order. Put the terms you rely on in the notes, especially payment terms and what happens if delivery is late.

Should the LPO show VAT?

Show it if the supplier is VAT registered and quoted prices before VAT, so the order total matches the invoice you will receive. If the supplier is below the threshold, leave it off.

Do I deduct withholding tax when I pay against an LPO?

If you are a company paying a vendor, yes: 2% on goods, 5% on services, at the rates in the 2024 regulations. Both TINs on the order make the remittance straightforward. The withholding tax calculator shows the deduction.

What is the difference between a purchase order and an invoice?

The purchase order is the buyer's promise to buy. The invoice is the seller's demand for payment after delivery. A complete trail is quotation, LPO, waybill, invoice, and each one quotes the previous number.

Free Purchase Order (LPO) Generator

You are the buyer. Confirm the supplier's quote as an order with a number, a delivery address, a deliver-by date and your authorisation. The supplier quotes the LPO number on the waybill and the invoice.

Free
No sign-up
Nothing uploaded
Updated for 2026
Updated September 2026

Your business (the buyer)

Business name

Address

Phone

TIN

Lets clients remit withholding tax in your name.

CAC number (RC or BN)

Shown on the document header.

Logo (optional)

PNG or JPG, under 400 KB. Prints at the top of the PDF and stays on this device.

Supplier

Supplier name

Address

Phone

TIN

Optional. Needed if they will deduct WHT.

Purchase order number

Date

Deliver by

Currency

Defaults to NGN. Change it to bill a client abroad.

Supplier quotation or reference

Delivery

Delivery address

Where the supplier should deliver. Leave blank to use your business address.

Items

Description

Qty

Unit price (₦)

Prices attract VAT at 7.5%Tick if the supplier is registered for VAT and quoted prices before tax.

Notes and terms

How it works

01
Enter the supplier and their quote
Supplier name, address and TIN, plus the quotation number you are ordering against so both sides can match the paperwork.
02
List what you are buying
Items, quantities and the unit prices from the quote. Tick VAT if the supplier is VAT registered and quoted before VAT.
03
Say where and when
Delivery address and a deliver-by date. Leave the address blank to use your business address.
04
Authorise and send
Print or download, sign the authorisation line, and send it. The supplier quotes the LPO number on the delivery note and invoice.

What makes it different

LPO, the Nigerian way

Numbered LPO-2026-001, delivery block, authorisation line. It reads like the purchase orders Nigerian suppliers already receive from corporate buyers.

Withholding tax ready

Your TIN and the supplier's TIN are on the order, so the withholding deduction you make at payment can be remitted correctly.

Closes the loop

Quote in, LPO out, waybill on delivery, invoice at the end. Every document carries the previous one's number.

Questions people ask

What is an LPO?: A local purchase order: the document a buyer issues to a supplier to confirm an order at agreed prices. Nigerian companies, government agencies and schools issue LPOs before a supplier delivers, and the supplier quotes the LPO number on the delivery waybill and the invoice.
Who issues the purchase order, the buyer or the seller?: The buyer. If you are selling, you do not write the LPO; you send a quotation and wait for the client's purchase order. If you are buying, this generator is for you.
Is a purchase order legally binding?: An LPO that accepts a supplier's quotation creates an agreement on those terms: the items, prices, delivery date and payment terms on the order. Put the terms you rely on in the notes, especially payment terms and what happens if delivery is late.
Should the LPO show VAT?: Show it if the supplier is VAT registered and quoted prices before VAT, so the order total matches the invoice you will receive. If the supplier is below the threshold, leave it off.
Do I deduct withholding tax when I pay against an LPO?: If you are a company paying a vendor, yes: 2% on goods, 5% on services, at the rates in the 2024 regulations. Both TINs on the order make the remittance straightforward. The withholding tax calculator shows the deduction.
What is the difference between a purchase order and an invoice?: The purchase order is the buyer's promise to buy. The invoice is the seller's demand for payment after delivery. A complete trail is quotation, LPO, waybill, invoice, and each one quotes the previous number.

Read the rule behind the number

When a document is not enough

A document is a one-off. Books are every month.

Download and you are done. Save to ereQa and the invoice sits in your books, gets matched to the payment when it lands, and is ready for your accountant and for e-invoicing.

See ereQa