- 📄 Valid DPI (you'll transcribe the 13-digit number)
- 📍 Fiscal address (where you'll do business)
- 💼 Economic activity you'll register (retail, services, etc.)
- 📧 Active email (verification codes go here)
- 📱 Phone (SMS verification)
The RTU (Registro Tributario Unificado) is your complete tax profile with Guatemala’s SAT (Superintendencia de Administracion Tributaria). It links your NIT to your fiscal address, economic activities, and tax obligations. Whether you’re starting a small business, freelancing, or need to issue invoices, the RTU is where it all begins.
Quick summary: The RTU is free (Q0) and registers your tax profile with SAT. You start online at portal.sat.gob.gt, then, when SAT notifies you, conclude at a SAT office by appointment within 30 days of the notice. You need a valid DPI and your NIT/CUI.
The RTU is required for anyone with economic activity in Guatemala. No cost — just paperwork.
When You Need an RTU
| Situation | RTU Required? |
|---|---|
| Starting any business | Yes |
| Freelancing or independent work | Yes |
| Issuing electronic invoices (FEL) | Yes |
| Renting out property | Yes |
| Importing goods | Yes |
| Employed (salary only) | You need a NIT (your employer asks for it for payroll); if you never registered, request it yourself |
| No economic activity | Not required |
What the RTU Contains
Your RTU profile includes:
- NIT — your tax identification number (CUI-linked for Guatemalans)
- Fiscal address — where SAT sends notifications
- Economic activities — what type of business/work you do (coded by NAEG classification)
- Tax obligations — which taxes you must file (IVA, ISR, etc.)
- Legal representative — for businesses, who can act on the entity’s behalf
- Contact information — email and phone
Requirements
For Individuals (Personas Individuales)
- Valid DPI (original and digitized copy, both sides)
- NIT/CUI (since March 2025 SAT adopts the CUI as NIT; an existing NIT stays valid, and if you never registered this request creates it)
- Proof of fiscal 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 (SAT does not list a lease)
- Email address and phone number
For Foreigners
- Valid passport (original and photocopy)
- NIT (must be obtained first)
- Proof of fiscal address in Guatemala (SAT does not list a lease)
- Residency document (if applicable)
For Businesses (Personas Juridicas)
- Legal representative’s DPI
- Company’s NIT
- Articles of incorporation (escritura de constitucion)
- Business license (patente de comercio) from Registro Mercantil
- Appointment deed of legal representative
- Proof of fiscal address
- Lease agreement for business premises
Step-by-Step Process
Online Registration
- Go to the SAT portal: portal.sat.gob.gt/portal/solicitud-electronica-de-nit/
- Select “Inscripcion al RTU” (RTU Registration)
- Enter your NIT or CUI to identify yourself
- Fill in your fiscal information:
- Fiscal address (must match your utility bill)
- Economic activity (select from the NAEG dropdown)
- Contact email and phone
- Upload required documents (DPI scan, utility bill)
- Submit the form — you’ll receive a confirmation number by email
- Print the confirmation (you’ll need it for the in-person visit)
In-Person Confirmation
- When SAT notifies you, book an appointment at a SAT office and conclude within 30 days of the notice
- Bring original documents (DPI, proof of address)
- SAT agent verifies your information
- Receive your RTU constancia (proof of registration) — printed or digital
Updating Your RTU
You can update your RTU through the SAT Virtual Agency without visiting an office:
| Update Type | Can Be Done Online? |
|---|---|
| Change fiscal address | Yes |
| Add/remove economic activities | Yes |
| Update contact info (email, phone) | Yes |
| Change legal representative | In person only |
| Close RTU / cease activity | In person only |
SAT Virtual Agency: agenciaVirtual.sat.gob.gt
RTU vs NIT vs CUI — Clarification
| Item | What It Is | Who Issues It |
|---|---|---|
| CUI | 13-digit ID number on your DPI | RENAP |
| NIT | Tax identification number | SAT |
| RTU | Complete tax registration profile | SAT |
Think of it this way: your CUI identifies you, your NIT identifies you as a taxpayer, and your RTU is your full tax file that contains everything SAT needs to know about your fiscal activity.
Detailed guide: CUI vs NIT Explained
Details
If you run a business from home, your home address becomes your fiscal address. This is legal and common in Guatemala. However, be aware that SAT may send inspectors to verify the address, and your landlord’s lease agreement should allow commercial activity. If you later move, update your RTU fiscal address immediately — SAT notifications sent to an old address are still considered legally delivered.
Details
If you stop all economic activity, you must formally close your RTU at a SAT office (this cannot be done online). You need to: file all pending declarations (IVA, ISR), pay any outstanding taxes, cancel your FEL emission, and submit a cessation request. SAT will verify your records before closing the RTU. If you skip this step, SAT continues expecting monthly declarations and will accumulate fines for each missing period.
Details
You can register multiple economic activities under a single RTU. For example, if you are both a freelance consultant and a small shop owner, both activities are listed under one RTU with separate NAEG codes. Each activity may trigger different tax obligations — for instance, one might qualify for the pequeno contribuyente regime while the other does not. Consult a contador before mixing activities to understand the tax implications.
SAT Office Locations
| City | Address | Hours |
|---|---|---|
| Guatemala City (Central) | 7a. Avenida 3-73, zona 9 | L-V 7:30-16:00 |
| Guatemala City (Galerias) | CC Galerias del Sur, zona 12 | L-V 8:00-16:00 |
| Quetzaltenango | 11 Avenida 4-40, zona 1 | L-V 8:00-16:00 |
| Escuintla | 4a. Calle 3-40, zona 1 | L-V 8:00-16:00 |
| Huehuetenango | 4a. Avenida 5-35, zona 1 | L-V 8:00-16:00 |
Full directory: sat.gob.gt/agencias
Tips
- Do the online form first — walking in without it wastes time and you’ll be sent home to do it online
- The 30-day window from SAT’s notice is strict — if you miss it, start over with a new online request
- Your fiscal address must match a utility bill — SAT may reject mismatched addresses
- If you’re just an employee with no side income, you still need a NIT: your employer asks for it to add you to payroll. If you never registered with SAT, file the request yourself
- The RTU is free — never pay a tramitador for RTU registration
- Once you have your RTU, you can register for electronic invoicing (FEL)
- Keep your RTU constancia — you’ll need it when filing IVA and ISR declarations
- Call SAT at 1550 for questions about the registration process
Related SAT Tramites
- NIT Tax ID — get your NIT before registering your RTU
- FEL Electronic Invoicing — enable after RTU registration
- Pequeno Contribuyente — simplified regime registered through your RTU
- Monthly IVA Declaration — your first tax obligation after RTU
- Accounting Books — authorize books after RTU setup
- Tax Clearance (Solvencia Fiscal) — proves your RTU obligations are current