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country-icon Nicaragua


New list of VAT exemptions

Tungsten follows updates relating to e-invoicing in Latin America, where the trajectory in relation to the same is increasing exponentially.

  Compared to its Latin America counterparts, the e-invoicing landscape in Nicaragua has been quiet. But there has, this month, been an update in terms of exempt products in the country.

Agreements 001-2023 and 002-2023, published on the Nicaraguan Ministry of Finance website, has introduced a new list of products subject to VAT exemption. These are effective from 14 February 2023.

  The scope of the goods subject to the new relief are broad, including plastic, leather, certain foods and clothing amongst others.

  The new agreements should include all VAT exempt goods- and so any goods not included in the list will not be subject to VAT exemption, despite previously being categorised as such.

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