DGI Ley de Concertacion Tributaria (Ley 822) • Tasa General 15% • NIO & USD 🇳🇮
Nicaragua IVA (Impuesto al Valor Agregado) Calculator
Calculate Nicaraguan IVA under DGI regulations: 15% general tax rate, forward calculation, reverse IVA breakdown from total invoice prices, and withholding tax simulations.
Invoice & Fiscal Breakdown
Subtotal (Base Imponible) C$ 0.00 Pre-tax invoice total
IVA Fiscal (15%) C$ 0.00 Standard 15% rate
Invoice Total (Factura) C$ 0.00 Subtotal + IVA
Taxable Net Base (Subtotal Sin Impuesto): C$ 0.00
IVA 15% Debito Fiscal: C$ 0.00
Commercial Withholding (Retencion en la Fuente IR): - C$ 0.00
Net Amount Disbursed / Received (Neto a Pagar): C$ 0.00
📊 Matriz Desglosada Comparativa Legal
| Rubro / Parametro Legal | Monto / Resultado |
|---|---|
| Subtotal Base Imponible (Sin IVA) | -- |
| Impuesto al Valor Agregado (15% IVA DGI) | -- |
| Retencion de IVA Aplicada en la Fuente (si aplica) | -- |
| Importe Total Comercial Facturado | -- |
Statutory Rules: IVA in Nicaragua (Ley 822)
Under Title II of the Ley de Concertacion Tributaria (Ley 822):
Standard 15% Rate & 0% Exports
- Standard 15% rate applies to all commercial deliveries of goods and rendering of services.
- Export of goods and services is taxed at 0%, allowing exporters to claim full fiscal credit refunds from the DGI.
Exemptions (Art. 127)
- 53 staple items of the Canasta Basica (beans, rice, corn, fresh vegetables, fresh poultry, etc.).
- Human medicines, vaccines, medical supplies, and prosthetic equipment.
- Educational tuition, textbooks, scientific publications, and international transport tickets.
MS
Engr. Muhammad Shahzad
Principal Financial Systems Architect & Statutory Compliance Specialist
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.