Business
Commercial Code companies with a single-window registry
The Código de Comercio of 1914 still governs company forms, with the sociedad anónima predominant. Registration runs through the Registro Público Mercantil, and the Ventanilla Única de Inversiones consolidates the tax, municipal and social-security steps.
Key rules
- A sociedad anónima requires at least two shareholders and minimum capital of NIO 10,000.
- Incorporation is by escritura pública registered in the Registro Público Mercantil.
- A comerciante inscription and municipal matrícula are both required before trading.
- Foreign investment is protected by Ley 344, with national treatment and profit-repatriation guarantees on paper.
- Property confiscations and forced transfers affecting sanctioned or dissolved entities have occurred since 2018 and are a material diligence issue.
Governing law
- Código de Comercio (1914, as amended)Company forms and commercial acts.
- Ley de Promoción de Inversiones Extranjeras (Ley 344)Investor guarantees.
- Ley 698 General de los Registros PúblicosRegistry organisation.
In practice
Register with the DGI for a RUC and with INSS before hiring. US and EU sanctions on specific Nicaraguan officials and entities create real counterparty screening obligations for cross-border transactions.