Guatemala
Guatemala uses the NIT as the SAT taxpayer identifier. Individual NITs assigned from 04-Oct-2023 are made from the first nine digits of the RENAP CUI, while earlier NITs remain unchanged and legal entities continue to register for a NIT. SAT invoicing guidance also accepts the full CUI when an individual does not have a NIT.
TIN types
3 published formats. Open a type to see examples, structure details, and official sources.
Guatemala NIT (numeric check-character format)
Current
Individuals
Entities
Superintendencia de Administraci贸n Tributaria (Tax Administration Superintendency)
SAT tax identifier format used by legal entities and by persons whose NIT was generated before the CUI-derived individual format.
Details
Superintendencia de Administraci贸n Tributaria (Tax Administration Superintendency)
SAT tax identifier format used by legal entities and by persons whose NIT was generated before the CUI-derived individual format.
On SAT RTU records, SAT filings, FEL invoices, and SAT correspondence; the SAT portal also lets individuals look up a forgotten NIT using their CUI.
Guatemala NIT (CUI-derived 9-digit individual format)
Current
Individuals
Superintendencia de Administraci贸n Tributaria (Tax Administration Superintendency)
Current SAT NIT format assigned to Guatemalan individuals and domiciled foreign individuals since 04-Oct-2023, formed from the first nine digits of the person's CUI.
Details
Superintendencia de Administraci贸n Tributaria (Tax Administration Superintendency)
Current SAT NIT format assigned to Guatemalan individuals and domiciled foreign individuals since 04-Oct-2023, formed from the first nine digits of the person's CUI.
In SAT records and in the SAT Consulta CUI/NIT service; it corresponds to the first nine digits of the CUI shown on the DPI or birth certificate.
Guatemala CUI (individual tax-document fallback)
Current
Individuals
Registro Nacional de las Personas (National Registry of Persons)
RENAP personal identifier accepted by SAT in specific tax-document contexts when an individual does not have a NIT.
Details
Registro Nacional de las Personas (National Registry of Persons)
RENAP personal identifier accepted by SAT in specific tax-document contexts when an individual does not have a NIT.
On the Documento Personal de Identificaci贸n (DPI) and on Guatemalan birth certificates.