Visual impairment is a condition that occurs throughout life. Although the disability goes beyond the biological aspect, visual deficiencies in the range of low vision or blindness can impact development and visual function depending on age, having a broad etiology and several important health considerations for its prevention, diagnosis, treatment, and rehabilitation. This is a review of the etiological spectrum and health considerations of visual impairment during early childhood, based on key aspects of the neurodevelopmental aspects of vision, the etiological classification, and the most common causes of visual impairments capable of causing visual disability during early childhood. Retinopathy of prematurity, congenital cataracts, corneal opacities, congenital retinal diseases, and uncorrected refractive errors stand out as preventable causes or reversible visual impairment. In addition, vitamin A deficiency, trauma blindness, and child abuse are significant causes that should be assessed in children with visual impairment, etiologies that go beyond visual health. It is a priority to identify, in a timely manner, the preventable and treatable causes, and to recognize the inevitable ones to establish functional and comprehensive rehabilitation processes.