DIRECT ANSWER
Individual NIT vs Business NIT — they are separate numbers
Guatemalan natural person: the CUI on the DPI is the NIT (since March 17, 2025).
Company (legal entity): independent business NIT assigned by SAT at registration.
The business NIT does NOT use the DPI/CUI of any partner or representative.
Legal basis: Resolution SAT-DSI-393-2025 (effective March 17, 2025) + Decree 31-2024 Art. 19

One of the most common misunderstandings after the CUI-NIT unification of March 2025 is the belief that companies can use the owner’s DPI/CUI as the business NIT. That is not the case. Resolution SAT-DSI-393-2025 applies only to Guatemalan natural persons. Legal entities (corporations, NGOs, associations) still receive an independent business NIT when they register with SAT.

TL;DR: For Guatemalan natural persons with a DPI, the CUI is the NIT (since March 17, 2025, Resolution SAT-DSI-393-2025). For companies, no: the business NIT is a separate number assigned by SAT at incorporation, and is not tied to the DPI/CUI of any partner or legal representative.

Verified May 2026: The business NIT is assigned independently of any partner's DPI/CUI. Look it up by company name at portal.sat.gob.gt/portal/consulta-cui-nit/.

Comparison table: individual NIT vs business NIT

AspectIndividual NIT (Guatemalan natural person)Business NIT (legal entity)
Does the CUI-NIT unification apply?Yes — automatic since March 17, 2025No
Origin of the numberThe 13 digits of the CUI on the DPIAssigned by SAT at registration
How it’s obtainedAutomatic with a valid DPISAT registration (with deed of incorporation, Registro Mercantil entry, etc.)
Who issues itRENAP (CUI) + SAT (recognizes it as NIT)SAT
Tied to anyone’s DPI?Yes — to the DPI holderNo — independent of all partners
Changes with change of ownership?No — belongs to the DPI holderNo — belongs to the legal entity; survives partner changes
CostFreeFree (the cost is incorporation, not the NIT)
Who invoices with itThe holder as a natural personThe company as an entity
Who files taxesThe holderThe company (represented by the legal representative)
NIT closureAt the holder’s death or formal closureAt dissolution and liquidation of the company

Natural person (persona individual)

A natural person is a human being with legal capacity. In Guatemala, adult Guatemalan citizens receive a DPI with a CUI issued by RENAP. A natural person can:

  • Work as an employee in a dependent relationship
  • Operate a personal business (individual merchant, freelancer, professional)
  • Hold property in their own name
  • Sign contracts and obligations

For Guatemalan natural persons with a DPI, since March 17, 2025, CUI = NIT (Resolution SAT-DSI-393-2025). No additional procedure at SAT is required.

A legal entity is a juridical entity distinct from the physical persons who compose it. It can be:

  • Sociedad anónima (S.A.) — capital corporation with shares
  • Sociedad de responsabilidad limitada (S.R.L.) — limited liability company
  • Sociedad colectiva or en comandita — partnership variants
  • Asociación civil or fundación — non-profit entities
  • NGO — non-governmental organization
  • Cooperativa — capital-and-labor entity

Legal entities are incorporated before a notary and, depending on type, registered with the Registro Mercantil or equivalent. They then register with SAT, where they receive their independent business NIT.

Why doesn’t the CUI-NIT unification apply to companies?

The logic of the unification is personal identity = tax identity. The CUI issued by RENAP identifies a specific natural person. The NIT is issued by SAT to identify a taxpayer.

  • For natural persons, both identifications point to the same individual → unifying them makes sense.
  • For companies, there is no CUI: a corporation is not a natural person and does not have a DPI. It is a legal entity created by public deed. That is why it needs its own tax identification number, distinct and separate from any physical person’s.

This means that if you are a partner or legal representative of an S.A.:

  • Your personal NIT (the CUI on your DPI) continues to identify you as an individual.
  • The company’s NIT identifies the corporation as an independent taxpayer.
  • The two numbers cannot be interchanged — not in invoicing, not in tax filings, not in contracts.

Practical cases: which NIT do I use?

Case 1 — Guatemalan salaried employee

I am Guatemalan, have a DPI, and work on payroll at a company. NIT I use: My DPI’s CUI (my NIT as an individual). My employer withholds ISR and IGSS against my CUI.

Case 2 — Individual merchant (no corporation)

I am Guatemalan, have a DPI, and sell products without having formed a company. NIT I use: My DPI’s CUI (I’m still a natural person). I issue FEL electronic invoices in my own name as an individual.

Case 3 — Sole shareholder of an S.A.

I am Guatemalan and 100% owner of an S.A. I incorporated before a notary. I have two NITs: my personal CUI (for me as an individual) and the S.A.’s business NIT (assigned by SAT when registering the corporation). They are not interchangeable.

Case 4 — Legal representative of an NGO

I am Guatemalan and the legal representative of a non-profit civil association. I have two NITs: my personal CUI and the NGO’s NIT. For personal acts I use my CUI; for acts in representation of the NGO I use the entity’s NIT.

Case 5 — Foreign resident with a company

I am a foreign resident, owner of an S.R.L. I have two NITs: my foreigner individual NIT (assigned by SAT with my passport) and the S.R.L.’s business NIT. The CUI-NIT unification does not apply to me because I do not hold a Guatemalan DPI.

How each NIT is assigned

Individual NIT (Guatemalan with a DPI)

  1. DPI procedure at RENAP → receives the 13-digit CUI
  2. Since March 17, 2025, that CUI is the NIT automatically (Resolution SAT-DSI-393-2025)
  3. No additional procedure at SAT
  4. Verify at portal.sat.gob.gt/portal/consulta-cui-nit/

Individual NIT (foreigner)

  1. Fill the form at portal.sat.gob.gt/portal/solicitud-electronica-de-nit/
  2. In-person visit to a SAT office within 10 business days with valid passport and proof of fiscal domicile
  3. SAT assigns the individual NIT to the foreigner
  4. Full detail in How to Get a NIT (SAT)
  1. Company incorporation before a notary (public deed)
  2. Registration with the Registro Mercantil (for commercial companies) or equivalent
  3. Registration of the company as a taxpayer with SAT
  4. SAT assigns the independent business NIT
  5. The company receives its registration certificate with its NIT

Common mistakes — and how to avoid them

  1. “My company can invoice with my DPI.” No. The company must use its business NIT on all invoices. Using your personal DPI would conflate legal personalities and create tax problems.

  2. “As majority shareholder, my CUI serves as the company’s NIT.” No. The unification applies only to natural persons. The company is a separate legal entity.

  3. “If I close my company, my personal NIT is affected.” No. They are independent numbers. The closure of the business NIT (through dissolution of the company) does not affect your personal NIT/CUI.

  4. “If I change partners, the company’s NIT changes.” No. The business NIT belongs to the legal entity and survives changes in partner composition.

  5. “To open a business bank account I use my personal NIT.” No. Business accounts are opened with the business NIT and the corporate documentation (deed, appointments, patente de comercio if applicable).

Official resources