DIRECT ANSWER
Are NIT and CUI the same? It depends who you are.
Guatemalan with DPI: Yes. CUI = NIT since March 17, 2025.
Company or legal entity: No. Business NIT is independent.
Foreigner: No. Separate NIT issued with passport.
Legal basis: Resolution SAT-DSI-393-2025 (effective March 17, 2025) + Decree 31-2024 Art. 19

NIT and CUI are two of the most-confused numbers in Guatemala — especially after SAT partially unified them in March 2025. The short answer: for Guatemalans with a DPI, they are the same number; for businesses and foreigners, they remain separate. The long answer matters, because people who get it wrong end up doing unnecessary paperwork or using the wrong number on invoices.

TL;DR: As of March 17, 2025 (Resolution SAT-DSI-393-2025), the 13 digits of the CUI on your DPI are your NIT — if you are a Guatemalan natural person with a DPI. The unification does NOT apply to companies (which keep a separate NIT) or to foreigners (who get a NIT with their passport). The change is automatic: there is no procedure to follow.

Verified May 2026: Look up your NIT with the CUI at portal.sat.gob.gt/portal/consulta-cui-nit/ — free, no password, 30 seconds.

Comparison table: NIT vs CUI by case

AspectNIT (Guatemalan natural person)NIT (business)NIT (foreigner)CUI
Issued bySAT (recognizes the CUI as NIT)SAT at business registrationSAT with passportRENAP (on the DPI)
Same as CUI?Yes (since March 17, 2025)No — independentNo — independent—
How many digits?13 (CUI/DPI digits)Assigned by SAT at registrationAssigned by SAT at registration13 (XXXX XXXXX XXXX)
Requires a procedure?No — automaticYes — SAT registrationYes — SAT registration with passportYes — DPI procedure at RENAP
CostFreeFreeFreeQ100 (with the DPI)
Where you find itFront of the DPISAT business registration certificateSAT individual registration certificateFront of the DPI

What each one is, exactly

CUI — Código Único de Identificación

The CUI is a 13-digit number issued by the Registro Nacional de las Personas (RENAP) and printed on the front of the DPI (Documento Personal de Identificación). Every Guatemalan citizen receives a CUI automatically when they obtain their DPI. It is permanent: it does not change when the physical document is replaced, when the holder’s name changes, or with age.

NIT — Número de Identificación Tributaria

The NIT is the number assigned by the Superintendencia de Administración Tributaria (SAT) to identify any taxpayer — natural person, company, or foreigner — with economic activity in Guatemala. It is required for invoicing, filing taxes, opening a business bank account, importing, hiring employees, and any transaction that requires tax identification.

The CUI-NIT unification (March 2025)

Resolution SAT-DSI-393-2025, effective March 17, 2025, establishes that for Guatemalan natural persons, the 13 digits of the CUI are the NIT. The resolution implements the Tax Code reforms contained in Article 19 of Decree 31-2024 (Law for the Integration of the Primary and Agricultural Productive Sector).

The 5 most common misunderstandings — clarified

1. “I need to apply for a new NIT now that it’s unified with the DPI”

False. The unification is automatic and progressive — no action is required from the taxpayer. Your existing NIT remains valid and SAT’s system recognizes the CUI as equivalent without intervention. No form, no SAT visit, no notification.

2. “The unification creates new tax obligations or banking surveillance”

False. The change is strictly administrative, not fiscal. It does not create new taxes, does not modify IVA or ISR rates, does not activate automatic banking monitoring, and does not expand SAT’s audit powers. It simply establishes number equivalency.

3. “Businesses use the owner’s DPI/CUI as the company NIT”

False. Legal entities (corporations, NGOs, associations) receive a completely independent NIT when they register with SAT. This business NIT is not linked to the DPI/CUI of any partner or legal representative. The unification applies only to individual natural persons. For more detail, see Individual NIT vs Business NIT Guatemala.

4. “I have to update documents or notify SAT”

False. Implementation is progressive within SAT’s systems. Electronic invoices (FEL) accept either the CUI or the old NIT interchangeably — they are equivalent. There is no obligation to update old contracts, modify past invoices, or notify SAT.

5. “The CUI digits are concatenated with the old NIT”

False. The 13 CUI digits directly replace the old NIT — it is substitution, not addition. If your old NIT was 8 or 9 digits, your NIT is now the 13 digits of the CUI. No concatenation, no composite number, no mixing.

How do I verify my situation?

If you are a Guatemalan with a DPI:

  1. Go to portal.sat.gob.gt/portal/consulta-cui-nit/
  2. Enter the 13 digits of the CUI on your DPI
  3. The system shows the linked NIT (it should be the same as your CUI)

If you are a foreigner:

If you represent a company:

  • The company has a business NIT separate from your personal one. You find it on the company’s SAT registration certificate.

NIT vs CUI vs DPI — distinguishing the physical document

People often confuse the three concepts because they are related but distinct:

ConceptWhat it isIssued by
DPIThe physical document (the card)RENAP
CUIThe 13 digits printed on the DPIRENAP
NITThe tax numberSAT

For Guatemalans with a DPI since March 17, 2025: CUI = NIT (the same 13 digits). The DPI is the physical card where that number is printed.

When do I use the CUI vs the NIT?

In practice, for Guatemalans with a DPI, they are interchangeable:

  • Electronic invoicing (FEL): CUI or NIT, equivalent
  • Opening a bank account: present the DPI with CUI
  • Purchases requiring a NIT: provide the 13-digit CUI
  • Notarized contracts: DPI with CUI works for both identity and tax ID
  • IVA/ISR filings: your Agencia Virtual is tied to the CUI/NIT

For companies and foreigners, the specific SAT-issued NIT must be used — not the representative’s CUI/DPI.

Official resources