Nicaragua: Self-transfer of Value Added Tax (VAT)

The figure of the self-transfer of the Value Added Tax (VAT) applies when general services are provided or when the enjoyment or benefit is obtained from the use of goods by natural resident persons, or natural or legal non-resident, not responsible tax collectors of VAT or not registered before the tax authority. In this case, the user who is paying, must pay the self-transfer of VAT (15%) of the amount of the services or goods received to the tax authority in the month that it takes place and apply it as a tax credit under the accreditation rules in its following monthly VAT return.


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