WHT Certificates

Whenever you pay a supplier and withhold tax, Nigerian law requires you to issue a WHT certificate. Finora Business creates the certificate record automatically when you record a bill payment with whtRate > 0, and the API exports it as a PDF ready to send to the supplier.

How certificates are created

There is no explicit "create WHT certificate" endpoint — certificates are generated as a side effect of recording a bill payment with withholding tax:

1. You call POST /v1/bills/{id}/payments with a whtRate greater than 0.
2. Finora Business posts the bill payment JE (including the WHT transfer to account 2027).
3. A WHT certificate record is created in the business's WHT register.
4. You fetch the certificate ID and export the PDF.

List WHT certificates

Query parameters

Response — 200

{
  "success": true,
  "data": {
    "certificates": [
      {
        "id": "wht_abc",
        "certificateNumber": "WHT-2026-042",
        "supplierId": "sup_789",
        "supplierName": "IKEDC",
        "supplierTIN": "01234567-0001",
        "paymentId": "pay_xyz",
        "billId": "bill_abc",
        "grossAmountKobo": 100_000_000,
        "whtRate": 5,
        "whtAmountKobo": 5_000_000,
        "netAmountKobo": 95_000_000,
        "taxPeriod": "2026-Q1",
        "issueDate": "2026-03-28T00:00:00.000Z",
        "status": "issued"
      }
    ],
    "count": 1
  }
}

Export the certificate PDF

Example

curl -X POST "https://api.finorabusiness.com/v1/documents/wht-certificate/wht_abc/pdf?businessId=$BID" \
  -H "Authorization: Bearer $FINORA_API_KEY"

Response — 200

{
  "success": true,
  "data": {
    "documentType": "wht-certificate",
    "fileName": "WHT-2026-042.pdf",
    "url": "https://storage.googleapis.com/...",
    "expiresAt": "2026-04-17T11:30:00.000Z"
  }
}

Email a certificate to the supplier

The Finora Business dashboard lets you email a certificate with one click. The API does not currently send emails on your behalf — download the PDF and send via your own email transport, or use the dashboard.

Related endpoints

• Bills & Payments — where WHT is withheld
• Tax & Compliance — WHT filing status
• VAT Return