latamref › VAT registration threshold
VAT registration threshold across 22 Latin American countries
Every figure names the official instrument it came from, the date it takes effect and the date we last checked it against that source. Where no single figure applies, we say so rather than publish one.
| Country | VAT registration threshold | In force from | Last verified | Source |
|---|---|---|---|---|
| Argentina | no single figure — why | — | 2026-08-10 | InfoLEG official consolidated text of the Ley de IVA (Ley 23.349… |
| Barbados | 200000 BBD | 2016-01-01 | 2026-08-10 | Value Added Tax Act, Cap. 87, s.33(1) as substituted by the Value… |
| Belize | 75000 BZD | 2011-12-31 | 2026-08-10 | General Sales Tax Act, Chapter 63 of the Substantive Laws of Belize… |
| Bolivia | no single figure — why | — | 2026-08-10 | Ley N° 843 (Texto Ordenado), Título I — Impuesto al Valor Agregado… |
| Brazil | no single figure — why | — | 2026-08-08 | Planalto official consolidated text of LC 214/2025: art. 21 § 1º "O… |
| Chile | no single figure — why | — | 2026-08-08 | LeyChile (Biblioteca del Congreso Nacional) official consolidated XML… |
| Colombia | 3500 UVT | 2020-01-01 | 2026-08-08 | Secretaría del Senado official consolidated Estatuto Tributario, art… |
| Costa Rica | no single figure — why | — | 2026-08-10 | Ley del Impuesto sobre el Valor Agregado, Ley N° 6826 as fully… |
| Dominican Republic | no single figure — why | — | 2026-08-10 | Código Tributario (Ley 11-92 de 16-5-1992), Título III. Art. 335: "Se… |
| Ecuador | no single figure — why | — | 2026-08-10 | Ley de Régimen Tributario Interno (LRTI), Título II (IVA) — liability… |
| El Salvador | 5714.29 USD | 1992-09-01 | 2026-08-10 | Ley de Impuesto a la Transferencia de Bienes Muebles y a la… |
| Guatemala | no single figure — why | — | 2026-08-10 | Ley del Impuesto al Valor Agregado, Decreto N° 27-92 del Congreso… |
| Guyana | 15000000 GYD | 2016-01-01 | 2026-08-10 | Value-Added Tax Act, Act No. 10 of 2005, s.11(1): every person… |
| Honduras | 250000 HNL | 2014-01-01 | 2026-08-10 | Ley del Impuesto Sobre Ventas (Decreto-Ley 24 de 20-12-1963), texto… |
| Jamaica | 15000000 JMD | 2025-04-01 | 2026-08-10 | Tax Administration Jamaica, General Consumption Tax (official portal… |
| Mexico | no single figure — why | — | 2026-08-08 | Orden Jurídico Nacional (SEGOB, official federal legal-order portal)… |
| Nicaragua | 100000 NIO/month | 2013-01-01 | 2026-08-10 | Ley No. 822, Ley de Concertación Tributaria (in force 1-1-2013)… |
| Panama | 36000 PAB | 2010-07-01 | 2026-08-10 | Código Fiscal, artículo 1057-V, Parágrafo 4 (article added by Ley 75… |
| Paraguay | no single figure — why | — | 2026-08-10 | Ley N° 6380/2019 'De Modernización y Simplificación del Sistema… |
| Peru | no single figure — why | — | 2026-08-10 | SUNAT official text of the TUO de la Ley del IGV (D.S. 055-99-EF)… |
| Trinidad and Tobago | 600000 TTD | 2023-01-01 | 2026-08-10 | Value Added Tax Act, Chap. 75:06 (Act No. 37 of 1989), ss.20-21… |
| Uruguay | no single figure — why | — | 2026-08-10 | DGI (Dirección General Impositiva) official publication 'Tope de… |
12 of these 22 countries carry no single figure for this instrument — the rate is risk-rated, set by the employer, or the instrument fixes no one number. Each says which, on its own page. We do not fill those with an average.
Every value on this page is also available as JSON, with its full citation, revision history and a signed certified extract — see the API.