If you're a foreigner or a business: the unification does NOT apply. You still need a separate NIT.
As of March 17, 2025, the 13 digits of the CUI printed on your Guatemalan DPI are your NIT. The Superintendencia de Administración Tributaria (SAT) formalized this unification through Resolution SAT-DSI-393-2025, which implements the Tax Code reforms set out in Article 19 of Decree 31-2024 (Law for the Integration of the Primary and Agricultural Productive Sector).
TL;DR: If you’re a Guatemalan citizen with a DPI, there is no procedure to follow — your CUI has been your NIT since March 17, 2025. Just go to portal.sat.gob.gt/portal/consulta-cui-nit/ to verify. The unification does NOT apply to businesses or foreigners, who continue to need a separate NIT.
Table: how the unification applies by taxpayer type
| Case | Does the CUI-NIT unification apply? | NIT used |
|---|---|---|
| Guatemalan natural person (with DPI) | Yes — automatic since March 17, 2025 | The 13 digits of the CUI on the DPI |
| Legal entity / business (S.A., sociedad, NGO) | No | Separate NIT assigned by SAT at registration |
| Foreign resident or non-resident | No | Separate NIT requested at SAT with passport |
| Guatemalan without DPI (minor, not yet issued) | Not yet | Must first obtain DPI from RENAP |
How to look up your NIT using the CUI on your DPI
The process is public, free, and takes less than a minute:
- Go to the official portal: portal.sat.gob.gt/portal/consulta-cui-nit/
- Enter the 13 digits of your CUI as printed on the front of your DPI (format XXXX XXXXX XXXX, no spaces or dashes)
- The system displays your linked NIT and the name on file with SAT
Alternative tool (legacy version of the portal, also public): farm2.sat.gob.gt/japSitio-web/consultas/paadServicios/consultaCuiNit.jsf
For a deeper dive into the lookup tool and common error cases, see CUI-NIT Lookup at SAT.
What exactly changed with Resolution SAT-DSI-393-2025?
Before March 17, 2025, a Guatemalan citizen had two distinct numbers: the CUI on the DPI (issued by RENAP) and the NIT (issued by SAT). They were different numbers with different formats. As of that date:
- For Guatemalan natural persons, the 13 digits of the CUI are the NIT — one number for both civil identity and tax identification.
- The CUI/DPI is interchangeable with the NIT across all tax, civil, commercial, labor, financial, notarial, and administrative transactions.
- No taxpayer action is required: existing NIT registrations are recognized automatically by SAT’s systems.
The change is administrative, not fiscal: it does not create new tax obligations, does not trigger banking surveillance, and does not modify IVA, ISR, or any other tax rates.
How the CUI=NIT rule applies in practice
| Transaction | Which number do I use? |
|---|---|
| Electronic invoice issuance (FEL) | CUI or NIT — they are equivalent |
| Opening a bank account | DPI with CUI (the 13 digits work as NIT) |
| Signing a notarized contract | DPI/CUI — works for both ID and tax ID |
| Supermarket asking for NIT | Provide the 13-digit CUI (or “CF” if you don’t want it on the receipt) |
| Employer payroll registration | Employer can register you using your CUI |
| Filing IVA or ISR via Agencia Virtual | Your Agencia Virtual login is tied to your CUI/NIT |
Cases where the unification does NOT apply
Companies (legal entities)
Legal entities — sociedades anónimas, limited companies, NGOs, associations — receive a separate NIT when they register with SAT. This business NIT is not linked to the CUI/DPI of any partner or legal representative. For more detail, see Individual NIT vs Business NIT Guatemala.
Foreigners
Foreigners (residents or non-residents) do not have a CUI because they do not hold a Guatemalan DPI. For tax purposes they must request a separate NIT at SAT using a valid passport and proof of fiscal domicile. The full procedure is covered in How to Get a NIT (SAT).
Guatemalans without DPI
If you are a Guatemalan adult who has not yet applied for a DPI, you must first obtain it from RENAP. Once you have a DPI, your CUI automatically works as your NIT — no additional procedure at SAT is required.
Key differences between NIT, CUI, and DPI
If the three concepts are still confusing, the dedicated guide NIT vs CUI in Guatemala covers the full disambiguation with 5 common misunderstandings. In short:
- DPI = the physical document (the plastic card issued by RENAP).
- CUI = the 13 digits printed on the DPI (Código Único de Identificación).
- NIT = the Tax Identification Number assigned by SAT.
- Since March 17, 2025, for Guatemalans: CUI = NIT (same number).
Common mistakes after the unification
- “I need to go to SAT to apply for a new NIT.” False — there’s no procedure. The change is automatic.
- “If I use my CUI as my NIT on invoices, I’ll have problems filing my return.” False — they are the same number for Guatemalan natural persons.
- “SAT is going to start monitoring my bank activity.” False — the resolution is an administrative change and creates no new audit powers.
- “I need to update the NIT on my old contracts.” False — documents signed before March 17, 2025 remain valid. No retroactive update is required.
- “My company can use my CUI as the business NIT.” False — the unification applies only to natural persons.
Official resources
- CUI-NIT lookup portal: portal.sat.gob.gt/portal/consulta-cui-nit/
- SAT FAQ on Decree 31-2024: portal.sat.gob.gt/portal/preguntas-frecuentes/decreto-31-2024-ley-para-la-integracion-del-sector-productivo-primario-y-agropecuario/
- Official publication in Diario Centroamérica: legal.dca.gob.gt
- SAT phone line: 1550