Country guide

Nicaragua

Nicaragua uses the Registro Único de Contribuyente (RUC) as the taxpayer identifier for individuals and legal entities registered with the Dirección General de Ingresos. Current DGI notices distinguish five 14-character RUC patterns: nationals with a cédula, nationals without a cédula, resident foreigners, non-resident foreigners, and legal persons.

NI NIC 5 TIN types Last reviewed 2026-06-05

TIN types

5 published formats. Open a type to see examples, structure details, and official sources.

Validate Nicaragua TIN

Nicaragua RUC - Citizen with Identity Card

Current Individuals

Consejo Supremo Electoral (Supreme Electoral Council) / Dirección General de Ingresos (General Directorate of Revenue)

RUC used for Nicaraguan citizens who already hold a cédula de identidad; DGI guidance treats the cédula number as that person's RUC.

Details

Examples

001-300766-0022M

Where to find it

On the cédula de identidad, Cédula RUC, DGI registration certificate, and DGI tax documents.

Common names

RUC Registro Único de Contribuyente Cédula de identidad Cédula RUC

Structure

1-3 Municipality code Code of the municipality of birth recorded in the cédula number.

5-10 Date code Date of birth code in day-month-year order.

12-15 Progressive number Sequential number within the municipality and date group.

16 Final letter Final alphabetic character shown as part of the identifier.

Official source

dgi.gob.ni consultadocumentoseruc.dgi.gob.ni legislacion.asamblea.gob.ni

Nicaragua RUC - National without Identity Card

Current Individuals

Dirección General de Ingresos (General Directorate of Revenue)

RUC issued to Nicaraguan nationals who do not yet have a cédula de identidad.

Details

Examples

N0000000000019

Where to find it

On the Cédula RUC, DGI registration certificate, and DGI tax documents.

Common names

RUC Registro Único de Contribuyente Cédula RUC

Structure

1 Prefix The letter N identifies a national without a cédula de identidad.

2-14 Numeric body Numeric identifier assigned for the taxpayer.

Official source

dgi.gob.ni consultadocumentoseruc.dgi.gob.ni

Nicaragua RUC - Foreign Resident

Current Individuals

Dirección General de Ingresos (General Directorate of Revenue)

RUC issued to foreign individuals who are resident in Nicaragua.

Details

Examples

R1230003007661

Where to find it

On the Cédula RUC, DGI registration certificate, and DGI tax documents.

Common names

RUC Registro Único de Contribuyente Cédula RUC

Structure

1 Prefix The letter R identifies a resident foreign individual.

2-14 Numeric body Numeric identifier assigned for the taxpayer.

Official source

dgi.gob.ni consultadocumentoseruc.dgi.gob.ni

Nicaragua RUC - Foreign Non-Resident

Current Individuals

Dirección General de Ingresos (General Directorate of Revenue)

RUC issued to foreign individuals who are not resident in Nicaragua.

Details

Examples

E1230003007661

Where to find it

On the Cédula RUC, DGI registration certificate, and DGI tax documents.

Common names

RUC Registro Único de Contribuyente Cédula RUC

Structure

1 Prefix The letter E identifies a non-resident foreign individual.

2-14 Numeric body Numeric identifier assigned for the taxpayer.

Official source

dgi.gob.ni consultadocumentoseruc.dgi.gob.ni

Nicaragua RUC - Legal Entity

Current Entities

Dirección General de Ingresos (General Directorate of Revenue)

RUC issued to legal persons such as companies and other legal entities registered with DGI.

Details

Examples

J0310000007669

Where to find it

On the Cédula RUC, DGI registration certificate, DGI taxpayer records, and tax documents.

Common names

RUC Registro Único de Contribuyente Cédula RUC

Structure

1 Prefix The letter J identifies a legal person.

2-14 Numeric body Numeric identifier assigned for the taxpayer.

Official source

dgi.gob.ni consultadocumentoseruc.dgi.gob.ni