Nicaragua VAT registration threshold
Nicaragua VAT registration threshold is 100000 NIO/month, in force since 1 Jan 2013. Last checked against the official source on 10 Aug 2026.
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.
Compare VAT registration threshold across all 22 Latin American countries →
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of 8-4-2026, Gaceta 61, which amended four articles on ISC/IVA taxable bases for beverages and consumption goods and repealed one numeral) did not create one.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