If you're a business, or a foreigner without a RENAP DPI: you need a separate NIT. A foreign resident registered at RENAP as an extranjero domiciliado has a CUI-based NIT.
As of March 17, 2025, SAT adopts the 13 digits of the CUI printed on your Guatemalan DPI as the NIT of individuals, through Resolution SAT-DSI-393-2025. Its article 1 keeps existing NITs valid alongside the CUI and article 2 makes the systems harmonization progressive. The resolution rests on Decreto 25-71, the Codigo Tributario (Decreto 6-91), Decreto 1-98 and the RENAP law (Decreto 90-2005); it does not cite Decree 31-2024.
TL;DR: If you’re a Guatemalan with a DPI and already have a NIT, there is nothing to do — it stays valid and your CUI can be used alongside it. If you have never registered with SAT, you still file the NIT request online. Check your status at portal.sat.gob.gt/portal/consulta-cui-nit/. Businesses, and foreigners without a RENAP DPI, need a separate NIT.
Correction (24 Sep 2026): Guatemalans who never registered with SAT still file a NIT request; the resolution does not register anyone. Earlier versions of this page said the NIT was automatic with no procedure, that the legal basis was article 19 of Decree 31-2024, and that no foreigner has a CUI.
Table: how the unification applies by taxpayer type
| Case | Does the CUI-NIT unification apply? | NIT used |
|---|---|---|
| Guatemalan natural person (with DPI) already registered with SAT | Yes — since March 17, 2025 | Existing NIT stays valid; the CUI can be used alongside it |
| Guatemalan natural person (with DPI) never registered with SAT | Only after filing the NIT request | NIT formed from the CUI (SAT, since 4 October 2023) |
| Legal entity / business (S.A., sociedad, NGO) | No | Separate NIT assigned by SAT at registration |
| Foreign resident with a RENAP DPI (extranjero domiciliado) | Has a CUI | NIT formed from the CUI, after filing the NIT request |
| Foreigner without a DPI (non-resident, tourist) | No | Separate NIT requested at SAT with a valid passport, concluded in person |
| 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.
- Existing NITs stay valid (art. 1) and SAT harmonizes its systems progressively (art. 2). The resolution does not register anyone: if you never had a NIT, you still file the request.
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
A foreign resident registered at RENAP as an extranjero domiciliado holds a DPI with a CUI, and a NIT requested after that is formed from the CUI. A foreigner without a DPI has no CUI and must request a separate NIT at SAT with a valid passport and proof of address; SAT concludes that request in person and does not list a lease. 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, if you have never registered with SAT you file the NIT request online; the NIT is formed from your CUI.
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, SAT adopts the CUI as NIT for individuals; existing NITs stay valid.
Common mistakes after the unification
- Thinking you need to apply for a new NIT. Only if you have never registered with SAT. If you already have a NIT, it stays valid; if you never registered, you file the request online.
- “If I use my CUI as my NIT on invoices, I’ll have problems filing my return.” False — SAT adopts the CUI as NIT for Guatemalan natural persons (Resolution SAT-DSI-393-2025).
- “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 electronic NIT request: portal.sat.gob.gt/portal/solicitud-electronica-de-nit/
- Official publication in Diario Centroamérica: legal.dca.gob.gt
- SAT phone line: 1550