Nicaragua
NINicaragua's tax administration, the Dirección General de Ingresos (DGI), offers online services that include authorisation of electronic invoicing, but the sources reviewed describe no e-invoicing obligation, and no national Peppol arrangement was identified.
Guide reviewed .
Invoicing and electronic documents
DGI online taxpayer services
Since 2019 the DGI has introduced IT systems for online filing and declarations, exemptions and refunds, electronic collection and daily VAT credit validation. Its taxpayer services include e-invoicing authorisation. None of this is connected to Peppol.
Not stated in the sources reviewed · Official source: IMF · Nicaragua 2025 Article IV consultation staff report
This guide is based on limited sources. Older DGI FAQs establish the tax law's start date, but current DGI e-invoicing authorisation provisions could not be verified. The electronic-service description relies on the IMF's 2025 Article IV report and a secondary tax summary confirm. Before relying on it, check with the DGI whether electronic invoicing needs prior authorisation and whether any obligation applies to the business.
Nicaragua has no Peppol Authority, and no national link to Peppol was found. For VAT, the invoice must show the tax properly for the buyer to deduct it; see the VAT summary.
Legal guide
B2B and B2G · electronic invoicing
No e-invoicing obligation found in the sources reviewedCurrent DGI electronic-invoicing authorisation guidance could not be verified; older DGI tax FAQs were accessible. The IMF's 2025 Article IV report mentions e-invoicing authorisation as a DGI service but describes no obligation. Treat this as unverified and check the DGI's current provisions.
Official source: IMF · Nicaragua 2025 Article IV consultation staff reportVAT
Invoice needed for input creditVAT of 15% applies to sales of goods, services, the grant of use of assets and imports; exports are zero-rated. Input VAT can be deducted only when the tax is properly detailed in the invoice or legal document. VAT returns are monthly.
Official source: PwC Worldwide Tax Summaries (secondary source) · Nicaragua other taxes
Timeline
-
Tax Concertation Law takes effect
DGI's tax FAQ identifies this as the effective date of Law No. 822 under article 324. This is the underlying tax framework, not the launch of electronic invoicing.
Official source: DGI · frequently asked questions on the Tax Concertation Law
Peppol in Nicaragua
- Directory participants
- Not recorded
- Document families
- Not recorded
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
No document-support data has been published for this country.
Registrations over time
No registration history has been published for this country.
Registration dates in the current Directory snapshot.
Participants
No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.