Nicaragua VAT registration threshold
Nicaragua VAT registration threshold is 100000 NIO/month, in force since 1 Jan 2013, cited to Ley N.º 822, Ley de Concertación Tributaria, Arts. 245, 246 y 251. Last checked against the official source on 14 Sep 2026.
Official source: Ley N.º 822, Ley de Concertación Tributaria, Arts. 245, 246 y 251 (Título VIII, Impuesto de Cuota Fija) · Last checked 2026-09-14 · source fingerprint
The turnover at which IVA collection becomes compulsory in Nicaragua, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
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| Current value | 100000 NIO/month |
|---|---|
| In force from | 2013-01-01 |
| Official source | Ley N.º 822, Ley de Concertación Tributaria, Arts. 245, 246 y 251 (Título VIII, Impuesto de Cuota Fija) — texto en el sistema de Normas Jurídicas de la Asamblea Nacional de Nicaragua (legislacion.asamblea.gob.ni) |
| Last verified | 2026-09-14 |
| Verification | primary — No verification limitation recorded — read from the official source cited. Official Ley 822 text fetched 2026-08-26 from legislacion.asamblea.gob.ni/normaweb (HTTP 200); Arts. 245, 246 and 251 confirm C$100,000 monthly. Later reforms (891/2014, 987/2019, 1279/2026) do not rewrite these articles. Attribution of art. 115 derogation to Ley 987/2019 still rests on post-2019 consolidation annotation. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: MONTHLY, not annual — the boundary is C$100,000 of sales income per month (≈C$1.2m/year) plus the C$500,000 inventory-at-cost cap; both must hold (art. 251). Below it, a natural person sits in the cuota fija: a monthly banded tariff (art. 253) that REPLACES both IR and IVA — the small taxpayer does not charge or credit IVA, but must still register in the RUC and in the regime and issue simplified invoices on request (art. 258). Exceeding: a cuota-fija taxpayer whose income averages above C$100,000/month over SIX months must inform the DGI within 30 calendar days and is transferred to the régimen general (art. 256), becoming a responsable recaudador of the 15% IVA. The threshold protects natural persons only: juridical persons — and the regime's excluded categories (importers/exporters, permanent establishments of non-residents, liberal professionals, businesses in shopping centres, State suppliers above C$50,000 per transaction, among others) — face a NIL threshold, being IVA sujetos pasivos from the first taxable act (art. 110). NON-ESTABLISHED SUPPLIERS: no registration regime. A non-resident's Nicaraguan permanent establishment is a sujeto pasivo like any other (art. 110). For services supplied from abroad, art. 115 LCT ('Autotraslación' — reverse charge by the local payer on services from non-residents who are not responsables recaudadores) was the mechanism, but the article is marked DEROGATED in post-2019 consolidations (reform Ley 987/2019), leaving no general reverse charge on imported services. Goods imports are taxed at customs regardless of the importer's size. IMPORTED DIGITAL SERVICES: no digital-services IVA regime as of 2026-08 — no non-resident registration, platform rules or card-issuer collection. The recent reforms to Ley 822 (including Ley 1279 of 8-4-2026, Gaceta 61, which amended four articles on ISC/IVA taxable bases for beverages and consumption goods and repealed one numeral) did not create one. Traps: (1) The circulating C$480,000/year + C$200,000-inventory figures are the PRE-822 regime (Acuerdo Ministerial de estimación administrativa para cuota fija, 2003) — obsolete since 1-1-2013; do not serve them. (2) The Ley 822 test is monthly with a six-month-average breach rule (art. 256); annualising to C$1.2m and testing once a year misses mid-year crossings. (3) Cuota fija is consolidated IR+IVA — treating it as a pure VAT exemption misstates the income-tax side. (4) Art. 115's derogation means pre-2019 guidance asserting a reverse charge on imported services is stale. (5) Ley 822 has been amended repeatedly (891/2014, 987/2019, the 2024 NGO/foreign-agents package, 1279/2026) — verify each article's vintage before quoting.
Get it programmatically
curl https://latamref.dev/v1/ni/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/ni/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/ni/vat-registration-thresholdOther Nicaragua series: BCN Tasa de Referencia Monetaria (TRM) · IVA standard rate · Minimum wage (sectoral schedule) · Public holidays · CPI inflation (year-on-year) · Corporate income tax rate · Withholding tax rates · Statutory legal interest (interés legal) · Personal income tax brackets · Statutory social-insurance contributions
The same figure elsewhere: Panama · Paraguay · Peru · Trinidad and Tobago · Uruguay · all 22