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Franchise Disclosure Document (Nigeria)

Franchise Disclosure Document (Nigeria)

FRANCHISE DISCLOSURE DOCUMENT

Prepared by [Franchisor Name] | Date: [Disclosure Date]

NOTAP Registration No.: [NOTAP Reg Number]

THIS DOCUMENT CONTAINS IMPORTANT INFORMATION ABOUT THE FRANCHISE SYSTEM. READ IT CAREFULLY. YOU HAVE AT LEAST 14 DAYS FROM RECEIPT OF THIS DOCUMENT TO REVIEW IT BEFORE SIGNING ANY FRANCHISE AGREEMENT OR PAYING ANY NON-REFUNDABLE FEE.

ITEM 1 — FRANCHISOR IDENTITY

Franchisor: [Franchisor Name]

Registered address: [Franchisor Address]

CAC RC Number: [Franchisor RC]

TIN: [Franchisor TIN]

[Franchise System Description]

ITEM 2 — BUSINESS EXPERIENCE

[Key Management]

ITEM 3 — LITIGATION AND ITEM 4 — BANKRUPTCY

[Litigation Disclosure]

ITEM 5 — INITIAL FEES

[Initial Fees]

ITEM 6 — ONGOING FEES

[Ongoing Fees]

ITEM 7 — ESTIMATED INITIAL INVESTMENT

[Estimated Initial Investment]

ITEM 12 — TERRITORY

[Territory Description]

ITEM 13 — TRADEMARKS

[Trademark Details]

ITEM 14 — FINANCIAL PERFORMANCE REPRESENTATIONS

[Financial Performance Rep]

ITEM 18 — RECEIPT OF DISCLOSURE DOCUMENT

I, [Prospective Franchisee Name], acknowledge receipt of this Franchise Disclosure Document on [Disclosure Date].

I understand that I have at least 14 days from the date of receipt to review this document before signing any Franchise Agreement or paying any non-refundable consideration.

I confirm that I have not been subject to any undue pressure or inducement to sign this receipt or the Franchise Agreement before the expiry of the 14-day review period.

Franchisor

________________

Signature

Prospective Franchisee

________________

Signature

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What Is a Franchise Disclosure Document (Nigeria)?

A Franchise Disclosure Document in Nigeria sets out the facts the maker formally declares for the purpose it serves.

The FDD serves as the primary instrument through which a franchisor makes full, fair, and accurate disclosure of all material facts a prospective franchisee needs to make an informed investment decision. A properly prepared Nigerian FDD discloses: the franchisor's corporate identity and ownership structure under the Companies and Allied Matters Act 2020 (CAMA 2020) as registered with the Corporate Affairs Commission (CAC) under Section 18 of CAMA 2020; the directors and officers of the franchisor and any prior insolvency proceedings; material litigation and regulatory proceedings including any Federal Competition and Consumer Protection Commission (FCCPC) enforcement actions under Section 17 of the Federal Competition and Consumer Protection Act 2018 (FCCPA 2018); all fees payable (initial franchise fee, royalties, marketing fund contributions, technology fees); the estimated total initial investment; supply chain obligations; the licensed territory; training and support; financial performance representations (if any); and the key terms of the Franchise Agreement.

The FDD must also disclose the NOTAP registration status under Section 4 of the Transfer of Technology (Registration etc.) Act Cap T14 LFN 2004 — mandatory for international franchise systems because without a valid NOTAP certificate, the Central Bank of Nigeria (CBN) Authorised Dealer bank cannot process Form A royalty remittances under the Foreign Exchange (Monitoring and Miscellaneous Provisions) Act Cap F34 LFN 2004 — the withholding tax position under Section 81 of the Companies Income Tax Act (CITA Cap C21 LFN 2004), VAT obligations under the Value Added Tax Act Cap V1 LFN 2004 (as amended by the Finance Acts 2019, 2020, and 2021), trademark registrations at the Trademarks, Patents and Designs Registry (TPDR) under Section 5 of the Trademarks Act Cap T13 LFN 2004, and dispute resolution provisions referencing the Arbitration and Mediation Act 2023 and the Lagos Court of Arbitration (LCA).

The Nigerian Franchise Association (NFA), which coordinates with the Federal Ministry of Industry, Trade and Investment, recommends a minimum 14-day disclosure period before the franchisee signs any binding document or pays any non-refundable fee. Banks and development finance institutions including the Bank of Industry (BOI), the Development Bank of Nigeria (DBN), and the Bank of Agriculture (BOA), which provide SME franchise financing under CBN-mandated guidelines, typically require an FDD as part of their credit due diligence. The Securities and Exchange Commission (SEC Nigeria) may require additional disclosure under the Investment and Securities Act 2007 Cap I24 LFN 2004 where the franchise investment constitutes a collective investment scheme. The National Agency for Food and Drug Administration and Control (NAFDAC) and the Standards Organisation of Nigeria (SON) impose product-specific licensing requirements disclosed in the FDD under Items 8 and 11.

When Do You Need a Franchise Disclosure Document (Nigeria)?

A Franchise Disclosure Document (Nigeria) is needed at the outset of any franchise sales process in Nigeria — typically at least 14 days before the prospective franchisee signs the Franchise Agreement or pays any non-refundable fee, following the Nigerian Franchise Association (NFA) Code of Ethics best practice disclosure period.

International franchisors entering the Nigerian market through a master franchisee registered with the Corporate Affairs Commission (CAC) under Section 18 of CAMA 2020, or establishing company-owned units directly, are expected by Nigerian institutional investors, franchise development companies, and the NFA to provide an FDD consistent with the standards of the franchisor's home market. The Federal Competition and Consumer Protection Commission (FCCPC) under Section 17 of the Federal Competition and Consumer Protection Act 2018 (FCCPA 2018) monitors franchise sales processes for misrepresentation and unfair commercial practices.

A prospective franchisee considering investment in a Quick Service Restaurant (QSR) franchise — such as Domino's Pizza Nigeria (Food Concepts Plc), KFC (Famous Brands), Cold Stone Creamery, or Chicken Republic (UAC Restaurants Limited) — should request and receive an FDD before paying any booking deposit or signing any heads of agreement, to assess the NOTAP registration status under the Transfer of Technology Act Cap T14 LFN 2004 and Federal Inland Revenue Service (FIRS) withholding tax implications under Section 81 of the Companies Income Tax Act (CITA Cap C21 LFN 2004).

The Bank of Industry (BOI) and the Development Bank of Nigeria (DBN), which administer franchise financing facilities for Nigerian entrepreneurs under CBN-mandated SME financing guidelines, may require an FDD as part of their credit assessment. The Development Bank of Nigeria (DBN) operates under the DBN Act No. 2 of 2017. Without an FDD, the prospective franchisee cannot adequately satisfy the bank's due diligence requirements on the viability of the franchise investment or confirm the NAFDAC and SON product compliance status.

When a franchise system is acquired by a new parent company, or the franchisor undergoes a change of control — including a change of directors filed at the Corporate Affairs Commission (CAC) under Section 307 of CAMA 2020 — an updated FDD should be provided to all franchisees in Nigeria entering renewal and to new prospective franchisees.

The NOTAP registration process under Section 4 of the Transfer of Technology Act Cap T14 LFN 2004 requires the franchisor to disclose the technology, brand, know-how, and consideration payable to the National Office for Technology Acquisition and Promotion. The FDD contains substantially all the information NOTAP requires, and preparing a thorough FDD first streamlines the NOTAP application and CBN Form A approval process under the Foreign Exchange (Monitoring and Miscellaneous Provisions) Act Cap F34 LFN 2004.

What to Include in Your Franchise Disclosure Document (Nigeria)

An effective Nigerian Franchise Disclosure Document must contain the following sections and disclosures to meet international best practice standards and Nigerian legal requirements.

Cover Page: The franchisor's full legal name, CAC RC number under CAMA 2020, registered address, FIRS Tax Identification Number (TIN), contact details, the NOTAP registration certificate number under Section 4 of the Transfer of Technology Act Cap T14 LFN 2004 (or confirmation NOTAP registration is pending or not required for domestic franchises), and the date the FDD was prepared. The cover page should also state the applicable FMDQ OTC Securities Exchange FX rate for fee calculations.

Item 1 — Franchisor Background: Corporate history, date of incorporation under Section 18 of CAMA 2020, parent company structure if part of a multinational group registered with the Corporate Affairs Commission (CAC), the nature of the franchise system, and the number of franchise units currently operating across Nigeria's 36 states and Federal Capital Territory and internationally.

Item 2 — Business Experience: Directors, officers, and key management of the franchisor with franchise industry experience, their roles, and relevant qualifications. Membership of the Nigerian Franchise Association (NFA) and any National Agency for Food and Drug Administration and Control (NAFDAC) directorships should be noted.

Item 3 — Litigation: All material civil, criminal, and regulatory proceedings in the preceding five years involving the franchisor, its affiliates, directors, or the franchise system — including proceedings before the Federal High Court, state High Courts, the Lagos Court of Arbitration (LCA), the Federal Competition and Consumer Protection Commission (FCCPC) under Section 17 of FCCPA 2018, the Central Bank of Nigeria (CBN), NAFDAC under the NAFDAC Act Cap N1 LFN 2004, the Standards Organisation of Nigeria (SON) under the SON Act No. 14 of 2015, and NOTAP.

Item 4 — Bankruptcy and Insolvency: Any insolvency proceedings involving the franchisor or its affiliates under Part F of CAMA 2020 before the Federal High Court, including any administration or receivership orders.

Item 5 — Initial Fees: Every payment required of the franchisee on signing and before opening, in Nigerian Naira (NGN) or USD, with a clear statement of refundability and the FIRS withholding tax position under Section 81 of the Companies Income Tax Act (CITA Cap C21 LFN 2004).

Item 6 — Ongoing Fees: Royalties, marketing fund contributions, technology fees, audit fees, and other recurring obligations in plain language with applicable VAT at 7.5% under the Value Added Tax Act Cap V1 LFN 2004 as amended by the Finance Act 2020.

Item 7 — Estimated Initial Investment: A detailed table of estimated minimum and maximum investment costs — site lease or acquisition under Section 22 of the Land Use Act 1978, fit-out, equipment, initial inventory, working capital, and training costs — in NGN.

Item 8 — Supply Restrictions: Any required purchases from the franchisor or affiliated entities and estimated annual spend, with Federal Inland Revenue Service (FIRS) transfer pricing implications under the Income Tax (Transfer Pricing) Regulations 2018 where applicable.

Item 13 — Trademarks: All trademarks registered at the Trademarks, Patents and Designs Registry (TPDR) under Section 5 of the Trademarks Act Cap T13 LFN 2004 that the franchisee will be licensed to use, with registration numbers and renewal dates.

Item 14 — Financial Performance Representations: Actual performance data from existing units (if the franchisor elects to make representations) with appropriate caveats under the Misrepresentation Act Cap M16 LFN 2004. The Securities and Exchange Commission (SEC Nigeria) requires adequate disclosure under the Investment and Securities Act 2007 Cap I24 where applicable.

Item 18 — Receipt: A detachable acknowledgement signed by the prospective franchisee confirming receipt of the FDD at least 14 days before signing the Franchise Agreement, consistent with the Nigerian Franchise Association (NFA) Code of Ethics. Forms-legal.com provides this Franchise Disclosure Document (Nigeria) template as a starting point for Nigeria-compliant franchise pre-sale disclosure — always review with a qualified Nigerian lawyer enrolled at the Nigerian Bar Association (NBA) before issuing to prospective franchisees.

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Reference this free template in an article, syllabus, or research note:

APA

Forms Legal. (2026). Franchise Disclosure Document (Nigeria) (Nigeria) [Legal document template]. Forms Legal. https://forms-legal.com/nigeria/business/contracts/franchise-disclosure-document-nigeria

MLA

"Franchise Disclosure Document (Nigeria) (Nigeria)." Forms Legal, 2026, https://forms-legal.com/nigeria/business/contracts/franchise-disclosure-document-nigeria.

BibTeX
@misc{formslegal-franchise-disclosure-document-nigeria,
  author       = {{Forms Legal}},
  title        = {Franchise Disclosure Document (Nigeria) (Nigeria)},
  year         = {2026},
  howpublished = {\url{https://forms-legal.com/nigeria/business/contracts/franchise-disclosure-document-nigeria}},
  note         = {Free legal document template. Based on Companies and Allied Matters Act 2020 (CAMA 2020)}
}

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Frequently Asked Questions

Based on Companies and Allied Matters Act 2020 (CAMA 2020) — Template last modified June 2026

This template is provided for informational purposes only and does not constitute legal advice. Laws vary by jurisdiction and change over time. Consult a qualified attorney for advice specific to your situation.Full disclaimer

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