< Back to E-Invoicing Overview
Nicaragua has implemented e-invoicing to modernize tax administration, enhance compliance, and simplify business transactions. The government is gradually rolling out mandatory e-invoicing to ensure full digital adoption across all sectors.
Regulatory authority
The General Directorate of Revenue (DGI) manages e-invoicing compliance in Nicaragua.
E-invoicing requirements
Since 2023, large taxpayers have been required to issue e-invoices. Full adoption is expected by 2025, ensuring a completely digital invoicing system.
Accepted invoice formats
Invoices must be issued in DGI XML format, aligning with Nicaragua’s digital tax standards.
Transmission channels
Invoices must be submitted through the DGI’s electronic invoicing platform.
Digital signatures
Digital signatures are required to validate invoices and ensure compliance.
Archiving requirements
Invoices must be archived for five years under Nicaraguan tax laws.
How B2B e-invoicing works in Nicaragua
Businesses generate invoices in DGI XML format and submit them via the government platform for validation before issuing them to recipients.
How B2G e-invoicing works in Nicaragua
Invoices must be submitted through the DGI platform, validated by public authorities, and archived for five years.
Ready to get started?
Schedule a consultation to explore the benefits of e-invoicing.
