Does the pack submit the W-8BEN to my client for me?

No. It walks through the form and organizes your information; sending it to the client is yours. The pack is a walkthrough, not representation, and does not form the entity, sign returns or open accounts.

Do I need a US entity before using the W-8BEN and USD invoice?

The W-8BEN and USD invoice apply to an individual billing directly; the entity walkthrough is a separate, later step in the same pack, once the business incorporates.

Which tax treatment applies to my US income?

I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.

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US market-access pack

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W-8BEN and a USD invoice for a Nigerian developer.

A US client's finance team asks a foreign contractor for two things before it pays: a W-8BEN and a USD invoice with the fields its accounts-payable system expects. This page says what each document is and what the pack organizes around them for a developer billing from Nigeria. It does not decide your tax position in either country.

What a W-8BEN does

A W-8BEN tells a US client's payer that you are a foreign person, not a US taxpayer, and it is the form the IRS publishes for that purpose. Without one on file, a US client's finance team may withhold or simply hold up payment until it has one.

What a USD invoice needs that a local one doesn't

A US client's accounts-payable system expects fields a local invoice often skips: the client's own reference format, USD as the stated currency, and the same layout every month. A rejected invoice adds a payment cycle, not just a delay.

Where this sits alongside a US entity

A developer billing directly as an individual does not need the entity, EIN and Form 5472 and Form 1120 calendar the pack also covers; those apply once the business incorporates in the US. The W-8BEN and the USD invoice stand on their own before that point.

What the pack produces for this

A W-8BEN walkthrough and a USD invoice with the fields a US client's finance team expects, organized from the same profile every time; documents and web pages as the template specification names them.

Questions

Does the pack submit the W-8BEN to my client for me?: No. It walks through the form and organizes your information; sending it to the client is yours. The pack is a walkthrough, not representation, and does not form the entity, sign returns or open accounts.
Do I need a US entity before using the W-8BEN and USD invoice?: The W-8BEN and USD invoice apply to an individual billing directly; the entity walkthrough is a separate, later step in the same pack, once the business incorporates.
Which tax treatment applies to my US income?: I can explain what the pack covers and where to find it, but I cannot tell you how a rule applies to your situation; a licensed tax practitioner in Nigeria can.

Confirm with your accountant if unsure.