The Nicaraguan Directorate General of Revenue issued Notice No. 010-01-2026 on Jan. 16, 2026, setting a Jan. 20 deadline for large taxpayers (GRACOS) to pay advance VAT for the first half of January. Failure to meet the deadline could impact tax solvency. This guidance applies to large taxpayers in Nicaragua.
The deadline is Jan. 20, 2026.
Notice No. 010-01-2026, issued by the Nicaraguan Directorate General of Revenue on Jan. 16, 2026.
It may affect the taxpayer's solvency.
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