Nicaragua Tax Agency Issues Notice Announcing December VAT Advance Payment Deadline for Large Taxpayers

December 19, 2025, 5:00 AM UTC

The Nicaraguan Directorate General of Revenue Dec. 16 issued Notice No. 217-12-2025, announcing the Dec. 20 deadline for taxpayers classified as Large Taxpayers (GRACOS) to make advance payments for VAT collected during the first half of December. Failure to pay may affect tax solvency. [Nicaragua, Directorate General of Revenue, 12/16/25]

Reference:
View Notice No. 217-12-2025. View Index.

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