The payment gateway does not operate here, which is a real constraint.
Nigeria carries a constraint that has nothing to do with tax. Rebota collects subscription payments through Razorpay, and Razorpay does not operate in Nigeria — a Nigerian business would need Paystack or Flutterwave, and that integration is not built. On top of that, FIRS e-invoicing is not implemented. Distribution operations themselves work in NGN on a calendar year: stock, batches, purchase orders, three-way match and the ledger. But the combination of no local payment rail and no local e-invoicing makes Nigeria the least ready market on this list, and it would be dishonest to present it otherwise.
This page is the intersection. The country page covers currency, financial year and statutory position in detail; the sector page covers what is built, the turnover bands it suits, and what is missing regardless of country.