Nicaragua

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 142 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

8 taxes at rates of 0, 15

domestic, exempt, export, foreign_services_received, import

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• NI-DGI-IVA — 13 boxes, filed month

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 5 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

no profile — no obligation in law

A la fecha de este paquete ninguna norma obliga a las empresas nicaragüenses a intercambiar facturas electrónicas. La factura en Nicaragua es un documento impreso con pie de imprenta fiscal, de una imprenta autorizada por la DGI, o el que emite un sistema de facturación computarizado autorizado por la DGI conforme a la Disposición Técnica No. 09-2007 (La Gaceta No. 134 del 16 de julio de 2007, al amparo del Código Tributario, arts. 81 y 126, numeral 4): una autorización de uso de un sistema, que no es un formato estructurado ni un régimen de validación previa. La DGI declara en su Plan Estratégico Institucional 2022-2026 que desarrollará un sistema de facturación electrónica, y un proyecto de factura electrónica con financiamiento del Banco Interamericano de Desarrollo se anunció en 2016: un proyecto anunciado y no legislado no cambia la palabra `none`. Este paquete no pudo leer la web de la DGI (su servidor rechaza las consultas automatizadas) y no encontró en ninguna fuente abierta una resolución que imponga la facturación electrónica; hay que reverificarlo antes de confiar en él. Nicaragua tampoco publica un código ISO 6523 para su Registro Único de Contribuyentes (RUC): party_scheme y vat_scheme quedan vacíos

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2132
• receivable 1142

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• NI-EF-ESF — 35 lines
• NI-EF-ER — 19 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

8 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-09

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.3.0 — published 2026-10-23

es

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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