What is?

Any natural or legal person that is dedicated to an economic activity (business) within the Municipality of Managua and for which it keeps the corresponding accounting records, is obliged to register with the Mayor's Office, as established in Art. 3 of the PAV (Excise Plan in Force).

All Taxpayers must open a business registration by accounting record at the time they start operations.

Where to go?

You can go to the Citizen Attention Centers located in Plaza Cuba, Dennis Martínez National Baseball Stadium and Avenida Bolívar, district delegations, Single Window of Investments (VUI), ServiGob.

The hours of operation are Monday through Friday, from 8:00 am to 5:00 pm, without closing at noon. The Citizen Attention Centers are open on Saturdays from 8:00 a.m. to 1:00 p.m.

Requirements (Fixed fee)

  • Be solvent with your municipal taxes (IBI, bearing, etc.).
  • Photocopy of RUC No. and / or Taxpayer Identity Card
  • Special Power of Attorney and photocopy of Identity Card (if acting on behalf of the Taxpayer)
  • For the activities of Bars, Restaurants, Casinos, Billiards, Amusement and leisure services, Pension-Accommodation, businesses that sell served liquor and other similar activities, they require to present RESOLUTION of the National Police and Environmental Opinion.
  • Workshops in general and related activities require the Environmental Opinion, as well as another series of economic activities according to the guidelines of the General Directorate of Environment and Urbanism of the Mayor's Office of Managua, according to the Table prepared for this purpose.
  • Pharmacies and Laboratories must present the corresponding MINSA Certificate.
  • Businesses installed in green areas of the Mayor's Office must present the corresponding Lease Agreement.
  • Amount to be paid according to the activity carried out.

Requirements (accounting record)

  • Be solvent with your municipal taxes (IBI, bearing, etc.).
  • Photocopy of RUC No. and Taxpayer Identity Card
  • DGI Registration Certificate (DUR)
  • Final Enrollment Certificate
  • Official registration payment receipt
  • Special Power of Attorney and photocopy of Identity Card (if acting on behalf of the Taxpayer)
  • Pre-numbered Enrollment Format with value of C$ 5.00
  • For the activities of Bars, Restaurants, Casinos, Billiards, Amusement and Recreation Services, Pension-Lodging, businesses that sell served liquor and other similar activities, they require the presentation of a RESOLUTION from the National Police and Environmental Opinion.
  • Workshops in general and related activities require the Environmental Opinion, as well as another series of economic activities according to the guidelines of the General Directorate of Environment and Urbanism of the Mayor's Office of Managua, according to the Table prepared for this purpose.
  • Pharmacies and Laboratories must present the corresponding MINSA Certificate.
  • Minimum amount to pay for Advance Registration as a Natural Person is C$ 252.50 (Two hundred and fifty-two cordobas with 50/100)

Important

In the course of 2 months through the Revenue Department of the District where the business is located, the respective inspectors will proceed to verify the category of the business, in order to check if it corresponds to the registration made.