Printing of tax documents from the Tax Electronic Window (VET) in Nicaragua

On March 12 of the current year, the General Directorate of Revenue (DGI) issued “NOTICE-059-03-2024” whereby taxpayers under the general regime and fixed quota regime were informed that they can now, through the Tax Electronic Window (VET), print the following tax documents:

    1. Unique Taxpayer Registry (RUC) ID.
    2. Registration certificate.
    3. Definitive registration/modification certificate.

In this regard, solvent taxpayers will be able to carry out the RUC renewal process through the Tax Electronic Window (VET). However, this will be limited in cases where there is no need to update taxpayer data, as data update procedures in the taxpayer registry must be carried out in person at the corresponding Revenue Administration office.

In light of the above, it is important to consider that failure to comply with the formal obligation to update data, as stipulated by the Tax Code of the Republic of Nicaragua and its amendments, will result in an administrative offense punishable by a fine ranging from 30 to a maximum of 50 fine units per month of delay or non-updating. Considering that each fine unit is equivalent to 25 córdobas, the pecuniary penalty will range from 750 to 1,250 córdobas per month of delay or non-updating. For these purposes, it is important to note that changes in taxpayer data must be reported and updated with the General Directorate of Revenue (DGI) within a maximum period of 30 days following such modification.