- 🆔 DPI (Guatemalans) or passport (foreigners) scanned both sides
- 📧 Active email for SAT confirmation and password setup
- 📱 Cell number for verification SMS
- 🏠 Fiscal address in Guatemala (or representative's if abroad)
- 📋 Economic activity you'll register (employment, freelance, business, etc.)
The NIT (Numero de Identificacion Tributaria) is Guatemala’s taxpayer identification number, issued by the SAT (Superintendencia de Administracion Tributaria). You need it for any economic activity in Guatemala — from opening a bank account to starting a business.
Quick summary: The NIT is free (Q0). If you already have one, your DPI number (CUI) can be used alongside it since March 2025. If you have never registered, you request a NIT online; foreign nationals conclude the request in person at SAT with a valid passport.
This page is for: foreigners getting their first NIT, business/entity NIT registration, and US-based diaspora handling NIT processes from abroad. If you’re a Guatemalan citizen looking up your existing CUI-NIT number, use the SAT CUINIT consulta page → (or in Spanish →).
What is the NIT? (and what “NIT” means in English)
The NIT (Numero de Identificacion Tributaria) is the mandatory registration with the Superintendencia de Administracion Tributaria (SAT) for any person carrying out economic activity in Guatemala. Translated, it is simply Guatemala’s tax identification number — the nearest US equivalents are the SSN or ITIN for an individual and the EIN for a company. Guatemalan forms, invoices and contracts always print the Spanish abbreviation NIT, so that is the term to use when filling anything out.
| Which number you will see | What it looks like | Still valid? |
|---|---|---|
| Historical NIT | Issued by SAT before 4 October 2023 | Yes — NITs issued before that date keep their number |
| CUI-based NIT | Since 4 October 2023, new NITs are the first 9 digits of the CUI (Guatemalans and extranjeros domiciliados) | Yes |
| CUI (“CUINIT”) | The 13 digits of your DPI, format XXXX XXXXX XXXX | Adopted as NIT by Resolution SAT-DSI-393-2025 (March 2025), with SAT’s systems harmonized progressively |
| Company NIT | Its own number, separate from the legal representative’s | Yes — a company always has its own |
The NIT is permanent: it never expires, it never renews, and the number does not change if you lose or replace your DPI. For the full side-by-side of the three numbers people confuse, see NIT vs CUI vs DPI explained.
Do you even need to apply? Start here
Most people who land on this page already have their number and do not know it. Find your row before you fill in anything:
| Who you are | Do you need to register a NIT? | What to do |
|---|---|---|
| Guatemalan citizen with a valid DPI | Only if you have never registered | If you already have a NIT, it stays valid and your CUI can be used alongside it (Resolution SAT-DSI-393-2025). If you have never registered with SAT, you still request a NIT online; since 4 October 2023 new NITs are formed from the first 9 digits of the CUI (SAT FAQ). Check your status at the SAT CUI-NIT lookup |
| Guatemalan citizen without a DPI | Yes, but indirectly | Get the DPI first. No DPI means no CUI, and no CUI means no automatic unification |
| Foreigner — resident, or visitor with economic activity | Yes if you have no NIT. A foreign resident with a RENAP DPI (extranjero domiciliado) gets a NIT formed from the CUI | Online request; a request with nationality “extranjero” concludes in person at a SAT office, with your valid passport |
| Company, NGO or association | Yes — its NIT is distinct from the legal representative’s | In-person visit with the incorporation deed and patente de comercio |
| A minor (inheritance beneficiary, bank account) | Yes, when one is genuinely needed | A parent or legal guardian files it, presenting their own DPI and a document proving legal representation. See minor ID document |
Cost
Free (Q0) — There is no official fee. SAT charges nothing for the registration, nothing for the CUI-NIT lookup, and nothing for issuing the constancia. If someone charges you to “process” it, that is a gestor charging for their time — the procedure itself has no cost.
How long it takes
| Situation | Time |
|---|---|
| Guatemalan who already has a NIT | Nothing to file |
| Online form | About 20 minutes (SAT); up to 30 days to finish it |
| Concluding at a SAT office | Within 30 days of SAT’s notice, by appointment; about 10 minutes at the counter |
| Constancia | Printed from Agencia Virtual (Constancia de RTU) |
What Changed in 2025
Resolution SAT-DSI-393-2025 (in force 17 March 2025) adopts the CUI digits as NIT for individuals while keeping existing NITs valid, with SAT’s systems harmonized progressively. It does not register anyone: if you have never had a NIT, you still file the request. Since 4 October 2023 new NITs are formed from the first 9 digits of the CUI (SAT FAQ).
You can verify the unification at: portal.sat.gob.gt/portal/consulta-cui-nit/
Requirements
Guatemalan Citizens
- Valid DPI (original)
- Digitized DPI (both sides in a single PDF or image file)
- Your economic activity classification
- Utility bill — water, electricity, or phone (no older than 3 months)
Foreigners
- Valid passport — or your RENAP DPI if you are a resident (residency document)
- Proof of address: an electricity, water, landline or home-internet bill no more than 3 months old, a water or IUSI receipt, or a municipal certificate of address
- SAT does not list a lease agreement (SAT NIT requirements, checked 24 September 2026)
Businesses (Legal Entities)
- Legal representative’s DPI
- Utility bill (3-month validity)
- Appointment deed of legal representative
- Articles of incorporation (see our guide to registering a business)
- Business license (patente de comercio)
Why NIT applications get rejected
Every rejection below is avoidable before you submit — none of them needs a second trip if you check first:
| Reason for rejection | How to avoid or fix it |
|---|---|
| DPI illegible in the scan | Re-scan at 300 DPI minimum, in good light, without glare |
| Name does not match the DPI exactly | Copy the name exactly as printed — accents, capitalisation and order all count |
| Utility bill more than 3 months old | Download a fresh one from your provider’s portal (EEGSA, EMPAGUA, Energuate, Tigo, Claro) |
| Fiscal address cannot be evidenced | Use a water or IUSI receipt, or a municipal certificate of address — the alternatives SAT lists |
| Passport expired | Renew it first — SAT requires a valid (vigente) passport |
| Economic activity typed as free text | Pick it from the official SAT catalogue dropdown, not a text field |
| You did not conclude within 30 days of SAT’s notice | SAT gives 30 days from the notice to conclude at an office; after that, start again |
SAT Agencia Virtual login (agenciavirtual.sat.gob.gt). Your NIT is the username. If you have not registered, use ‘¿No tienes Agencia Virtual?’ to start.
Step-by-Step Process
- Go to the SAT portal: portal.sat.gob.gt/portal/solicitud-electronica-de-nit/
- Fill out the electronic form with your personal data (names must match your DPI exactly)
- Upload your digitized DPI (both sides, single file)
- Select your economic activity
- Receive the confirmation by email (from “proceso.rtu”)
- If SAT notifies that you must conclude in person, book an appointment at citas-solicitud-de-NIT (step by step: booking a SAT appointment) and go within 30 days of the notice with your originals
- Print your constancia from Agencia Virtual
Details
If you run a foreign company that sells into Guatemala but has no physical office, you may still need a NIT for customs, tax withholding, or contract purposes. In this case, you must appoint a legal representative in Guatemala who applies for the NIT on behalf of the foreign entity. This requires: a power of attorney from the foreign company (apostilled), articles of incorporation of the foreign entity (translated and apostilled), and the legal representative’s DPI. The process is more complex than a standard NIT and may require legal assistance from a Guatemalan attorney.
Details
If your DPI is expired or in the process of being renewed at RENAP, SAT may refuse to process your NIT registration because they require a valid (non-expired) DPI. You cannot use a temporary RENAP receipt in place of a valid DPI for NIT purposes. Solution: renew your DPI first, wait for the new card, then proceed with the NIT process. If you already have a NIT and your DPI expires, your NIT remains valid — you just cannot make changes to your RTU until you present a current DPI.
Details
If there is a discrepancy between your DPI name and your NIT records (common after name changes due to marriage, or after DPI renewals that corrected spelling), you must visit a SAT office in person to update your NIT records. Bring your current DPI (with the correct name) and any supporting legal documents (marriage certificate, court order for name correction). SAT will update the NIT record to match the DPI. Do not attempt to file declarations or request a solvencia fiscal until the name mismatch is resolved — SAT’s system may flag inconsistencies.
NIT status: “registered” is not the same as “active”
A NIT that exists in SAT’s records is not automatically a NIT you can operate with. This is the distinction that catches people out at a bank counter:
| Status | What you can actually do with it |
|---|---|
| Active | Up to date on filings — can issue electronic invoices, receive formal payments, operate bank accounts |
| Registered but inactive | On file, no recent activity. Some banks reject it |
| Suspended | Triggered by consecutive missed filings — blocks invoicing until you regularise |
| Cancelled | Permanent closure: death, company wind-up, or your own request |
If you stop filing for several consecutive periods, SAT can suspend your NIT automatically. To reactivate it: bring the missed declarations up to date in Agencia Virtual — even the zero-value ones — pay any fines that apply, and request reactivation from Agencia Virtual or at a SAT office. Complex cases require an in-person visit with your DPI.
After you get the NIT — what actually makes it usable
Having the number is not enough to operate. These are the next steps:
- Create your SAT Agencia Virtual account — register at agenciavirtual.sat.gob.gt with your NIT and email. This is the portal where you declare and pay. See Agencia Virtual.
- Generate a password and validate your email — SAT sends an activation code by email.
- Set up Declaraguate — the official tool for monthly and annual filings (ISR, and IVA where it applies).
- Choose your tax regime — pequeño contribuyente, régimen general, or profesional liberal. This decides how much you pay; see pequeño contribuyente and changing tax regime.
- File the first declaration — even with zero income, you must file a zero-value declaration for the first period. Not doing so triggers automatic fines.
With an active NIT you can calculate your net salary, work out your IGSS contribution, and prepare your annual ISR return.
Your fiscal address (domicilio fiscal) — what it is and how to change it
Your domicilio fiscal is the address SAT holds on record for you, and it is the address SAT sends notifications to. That is why the application asks for a document proving the address rather than an address typed into a box.
- What proves it: an electricity, water, landline or home-internet bill no more than 3 months old (with the bill option you just enter its series and number), a water or IUSI receipt, or a municipal certificate of address (SAT requirements).
- Foreigners: the same documents, for the fiscal address you are declaring.
- If you move: update the fiscal address in Agencia Virtual. SAT sends notifications to the address on record, so an out-of-date one means you do not hear about a filing problem until it has already become a fine.
From the US (Diaspora Info)
If you’re a Guatemalan citizen living in the United States:
- If you already have a NIT, your DPI number (CUI) can be used alongside it since March 2025 — check your status at portal.sat.gob.gt/portal/consulta-cui-nit/
- If you need to register a new NIT, the request is online; a NIT with tax obligations needs the originals presented at a SAT office, and a NIT to buy property can be registered through an agent (mandatario) with a registered power of attorney
- Power of attorney option: You can authorize someone in Guatemala through a poder especial notarized at a Guatemalan consulate to handle the process on your behalf
- Nearest consulates: minex.gob.gt/consulados — offices in Los Angeles, New York, Houston, Chicago, Washington DC, and other US cities
- Call the SAT information line: 1550 for questions
Tips
- New: See our dedicated CUI vs NIT guide for detailed lookup instructions
- For Guatemalans already registered with SAT, the CUI can be used alongside the NIT since March 2025
- Names must match exactly with your DPI — any discrepancy will delay the process
- If SAT asks you to conclude in person, you have 30 days from its notice
- Foreigners must appear in person with their original passport
- You can visit any SAT tax office nationwide
Related SAT Tramites
- RTU Registration — register your tax profile after getting your NIT
- FEL Electronic Invoicing — enable invoicing with your NIT
- Pequeno Contribuyente — simplified regime linked to your NIT
- Monthly IVA Declaration — tax filing tied to your NIT
- Tax Clearance (Solvencia Fiscal) — proves your NIT is in good standing
- New Vehicle Registration — requires a NIT
Common Errors and Solutions
If the SAT portal does not work as expected during NIT registration, these are the most common issues and how to resolve them:
The “I am human” captcha will not load or pass
The SAT portal uses hCaptcha (not Google reCAPTCHA). Ad blockers like uBlock Origin, AdGuard, and Brave Shields commonly block it. Fix: disable your ad blocker for portal.sat.gob.gt only, or use a different browser. Incognito/private mode also bypasses most blockers.
“Your data does not match our records”
This usually means your name on the form does not exactly match your DPI or passport — accents, capitalization, or first/last name order are off. Fix: copy the name exactly as printed on the DPI (with accents if present, without if not), in the same order. For foreigners: match the passport’s machine-readable zone (MRZ) name field rather than the human-readable name above the photo if they differ.
Your DPI scan or passport scan is rejected
SAT accepts PDF, JPG or PNG files of up to 10 MB. Both sides of the DPI must be in ONE file. Fix: scan at 300 DPI in good light without glare. If the file is too large, compress it at ilovepdf.com or smallpdf.com. For foreigners: scan the passport photo page AND the page with the valid Guatemala entry stamp (immigration officers sometimes ask for it).
Utility bill rejected as “expired”
SAT accepts water, electricity, or landline phone bills with a maximum age of 3 months. If yours is older, download a fresh one from your provider’s portal (EEGSA, EMPAGUA, Energuate, Tigo, Claro), or use a water receipt, IUSI receipt or municipal certificate of address instead.
You missed the window to conclude in person
SAT gives you 30 days from its notice to conclude the request at an office, by appointment; the online form itself can stay open up to 30 days before you must start again with a new security code (SAT FAQ). Only submit when you know you can conclude within the window.
Verification email never arrives
SAT sends verification codes to the email on your form. If it does not arrive: (1) check spam/junk folders, (2) confirm the email was typed correctly on the form, (3) look for the sender “proceso.rtu”, which is the address SAT says it uses. If still nothing after 24 hours, the email field had a typo — you will need to re-submit the form.
The portal returns “El sistema no esta disponible” or a blank page
SAT runs scheduled maintenance most Sundays from 12am-6am Guatemala time. Servers also get busy near filing deadlines, such as the end of the month and March 31 for the annual ISR return. Try off-peak hours (4-7 AM or 10 PM-12 AM Guatemala time). If it persists for more than an hour during business hours, call 1550.
From the US: the SAT page rate-limits or times out
The SAT site is occasionally rate-limited from non-Guatemala IP ranges. Fix: try at off-peak hours (4-7 AM or 10 PM Guatemala time, which is mid-day or late night for most US time zones), or ask a family member in Guatemala to start the form for you.
Common Questions
What is a NIT in Guatemala?
The NIT (Numero de Identificacion Tributaria) is Guatemala’s taxpayer identification number, issued by SAT. It is mandatory for anyone with economic activity in the country — employment, invoicing, a bank account, a vehicle, a property transfer. It is free, permanent, and never renews.
What is NIT in English?
NIT stands for Numero de Identificacion Tributaria, which in English is simply the tax identification number. The nearest US equivalents are the SSN or ITIN for an individual and the EIN for a company. Guatemalan documents and invoices always use the Spanish abbreviation NIT, so use that when filling out forms.
How long does it take to get a NIT?
If you already have a NIT, there is nothing to do. If not, SAT estimates about 20 minutes to fill in the online request, and you have up to 30 days to finish it. Where the request has to be concluded at a SAT office, SAT notifies you and you have 30 days from that notice to book an appointment and conclude; the counter step takes about 10 minutes (SAT FAQ).
Can I get the NIT online?
Partly. The request is 100% online at the SAT portal. Foreign nationals conclude in person, and a NIT with tax obligations needs the originals presented at a SAT office; SAT gives you 30 days from its notice to conclude, by appointment. Guatemalans who have never registered with SAT still have to file the request.
Do I need a NIT if I am an employee?
Yes. Anyone in a formal employment relationship in Guatemala needs a NIT — your employer requires it to add you to payroll, withhold ISR, and report you to IGSS. If you are Guatemalan and already registered, your CUI can be used alongside your NIT; if you have never registered, request the NIT first. If you are a foreign hire, register your NIT before the first payment.
What do I do if my NIT is suspended?
A NIT moves to suspended or inactive status after several consecutive periods without filings. To reactivate it: log into SAT Agencia Virtual, bring the missed declarations up to date (even zero-value ones), pay any fines that apply, and request reactivation. Complex cases require an in-person visit to a SAT office with your DPI.
Is the NIT the same as the DPI number now?
Largely. Resolution SAT-DSI-393-2025 (in force 17 March 2025) adopts the CUI digits as NIT for individuals while keeping existing NITs valid, and SAT is harmonizing its systems progressively. Since 4 October 2023 new NITs are formed from the first 9 digits of the CUI; NITs issued before then keep their number.
Can I get a NIT if I’m a foreigner?
Yes. File the online NIT request with a valid passport and proof of address (an electricity, water, landline or home-internet bill no more than three months old, a water or IUSI receipt, or a municipal certificate of address); a request with nationality “extranjero” is concluded in person at a SAT office. SAT does not list a lease. A foreign resident with a RENAP DPI (extranjero domiciliado) gets a NIT formed from the CUI.
Do I need a NIT to open a bank account in Guatemala?
Yes. Banks require a NIT for account opening. If you already have a NIT, your CUI can be used alongside it since March 2025; if you never registered with SAT, request the NIT first.
Can I get a NIT from the United States?
Partly. The NIT request is filed online, and SAT’s requirements page for a NIT without tax obligations says the request concludes online except for foreign nationals. A NIT with tax obligations requires presenting the originals at a SAT office. A Guatemalan living abroad who needs a NIT to buy property can register through an agent (mandatario) holding a registered power of attorney.
Do I need a separate NIT if I already have a DPI?
If you already have a NIT, no — it stays valid and your CUI can be used alongside it. If you have never registered with SAT, yes: request a NIT online (since 4 October 2023 it is formed from the first 9 digits of your CUI). A business (persona juridica) always needs its own separate NIT.