The CUI (Codigo Unico de Identificacion) and NIT (Numero de Identificacion Tributaria) are two of the most important identification numbers in Guatemala. Since March 2025, the SAT unified them for Guatemalan citizens — but many people still don’t understand the relationship or how to verify their link.
Quick summary: Your CUI is the 13-digit number on your DPI. Your NIT is your tax ID from SAT. Since 2025, they’re automatically linked for Guatemalans. Verify yours free at portal.sat.gob.gt.
CUI vs NIT: What’s the Difference?
| Feature | CUI | NIT |
|---|---|---|
| Full name | Codigo Unico de Identificacion | Numero de Identificacion Tributaria |
| Issued by | RENAP (on your DPI) | SAT |
| Digits | 13 | 8-9 (or 13 if unified) |
| Purpose | General identification | Tax and financial transactions |
| Who has one | Guatemalan citizens only | Anyone doing business in Guatemala |
| Format | XXXX XXXXX XXXX | XXXXXXX-X |
| Cost | Included with DPI (Q100) | Free |
The 2025 Unification (Resolution SAT-DSI-393-2025)
Since March 2025, the SAT automatically linked the CUI with the NIT for all Guatemalan citizens. This means:
- Your 13-digit DPI number now works as your NIT for all tax purposes
- You do not need to separately register for a NIT if you already have a DPI
- Old NIT numbers (8-9 digits) still work — they’re linked to your CUI in SAT’s system
- Foreigners are not affected — they still get a separate NIT
How to Look Up Your CUI-NIT Link
Step 1: Find Your CUI
Your CUI is printed on the front of your DPI card, below your photo. It’s a 13-digit number in this format:
XXXX XXXXX XXXX
Step 2: Verify at SAT Portal
- Go to portal.sat.gob.gt/portal/consulta-cui-nit/
- Enter your 13-digit CUI (without spaces or dashes)
- Click “Consultar”
- View your result — the system shows your linked NIT, registered name, and tax status
Step 3: What to Do If It Doesn’t Work
- “No record found”: Your CUI may not be linked yet. Visit any SAT office with your DPI to activate the link
- Name mismatch: If your DPI name doesn’t match SAT records, you’ll need to update at SAT with your original DPI
- Old NIT format: If you had an older 8-9 digit NIT, it should still appear linked. If not, visit SAT to merge the records
When You Need the CUI
- Opening a bank account (your CUI/DPI is now sufficient)
- Signing contracts or legal documents
- Any official identification purpose
- Filing taxes (CUI now accepted as NIT)
When You Need the NIT Specifically
- Registering a business (the business NIT is separate from your personal one)
- Issuing electronic invoices (facturas electronicas/FEL)
- Importing goods — customs requires a NIT
- Government procurement and contracts
- Filing IVA or ISR declarations
For Foreigners
Foreigners do not have a CUI. Instead:
- You get a standalone NIT from SAT using your passport number
- The process requires an in-person visit to a SAT office
- See our complete guide: How to Get a NIT as a Foreigner
- You’ll need: valid passport, proof of address, lease agreement
From the US (Diaspora Info)
If you’re a Guatemalan citizen living in the United States:
- Your CUI already works as your NIT — verify online at portal.sat.gob.gt/portal/consulta-cui-nit/
- You do not need to visit Guatemala to check your CUI-NIT link
- If you need to activate or fix the link, authorize someone via poder especial notarized at a Guatemalan consulate
- Your CUI number is on the DPI you got at a consulate or RENAP office
Common Questions
“My old NIT was 7 digits. Is it still valid?”
Yes. Old NIT numbers remain active and are linked to your CUI in SAT’s database. Both numbers work for tax purposes.
“I lost my DPI. How do I find my CUI?”
Request a DPI replacement at RENAP. In the meantime, you can check your old NIT at a SAT office with alternative identification.
“Can I use my CUI for Declaraguate?”
Yes. The Declaraguate portal now accepts both CUI and NIT formats.
“Do businesses have a CUI?”
No. Businesses only have a NIT. The CUI-NIT unification applies only to individual Guatemalan citizens.
Tips
- The CUI-NIT lookup at portal.sat.gob.gt is available 24/7 and completely free
- Keep a digital copy of your DPI (both sides) for any SAT procedures
- If you get a new DPI (replacement or renewal), the CUI stays the same
- For vehicle registration, your CUI works as your NIT
- Banks now accept your DPI number directly — no separate NIT card needed
- Call the SAT information line 1550 for questions about your CUI-NIT link