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Guatemala NIT & CUI Tax ID Guide — Format, Validation & FEL Compliance

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Guatemala uses two related identifiers: the Número de Identificación Tributaria (NIT), which the Superintendencia de Administración Tributaria (SAT) assigns, and the Código Único de Identificación (CUI), the personal identity number that RENAP prints on the DPI. Since 4 October 2023, new NITs for Guatemalans and domiciled foreigners are formed from the first nine digits of the CUI; NITs generated before that date have not changed. [1]

Numero de Identificacion Tributaria (NIT)​

The NIT is Guatemala's primary tax identification number, assigned to every registered taxpayer by the SAT through the Registro Tributario Unificado (RTU). It is required on all FEL electronic invoices (Documentos Tributarios Electrónicos), tax returns, and official correspondence with the SAT.

NIT Format

The NIT is a number followed by a check digit. SAT's FEL rules (version 1.7.4, January 2023) describe it as 2 to 12 digits long, although until 2019 only the first 9 digits had been used. Every digit is numeric except the check digit at the right-hand end, which is 0 to 9 or a capital K. [2]

Examples of the 8-position format: 23578467, 74689819

From 4 October 2023, newly generated NITs are formed from the first 9 digits of the holder's CUI, and SAT gives CUI-based NITs only to Guatemalans and domiciled foreigners. [1] Software that validates NITs should therefore accept any length from 2 to 12 digits, ending in 0 to 9 or K, rather than hard-coding an 8-digit rule. [2]

Find your NIT from your CUI

If you have forgotten your NIT, SAT's portal lets you look it up by entering your CUI: portal.sat.gob.gt/portal/consulta-cui-nit/ [1]

Codigo Unico de Identificacion (CUI)​

The CUI is the personal identification code issued by the Registro Nacional de las Personas (RENAP) and printed on the Documento Personal de Identificación (DPI), Guatemala's national ID card. It is distinct from the NIT, but for NITs generated since 4 October 2023 the NIT is formed from the CUI's first nine digits. [1]

CUI Format

SAT's FEL rules give the CUI two lengths, 12 or 13 digits, usually written in three groups separated by spaces (AAA BBBBD CCCC or AAAA BBBBD CCCC). The check digit (D) is always the fifth digit counting from the right. The last four digits are the department code (two digits) and the municipality code (two digits), and they are not used in the check-digit calculation. [2]

Example of the 13-digit layout: 1924 11853 0114

NIT Registration​

Any natural person or legal entity must register in the RTU, before starting activities, to obtain a NIT. The NIT can be requested online through SAT's RTU Digital service, "Inscripción (solicitud de NIT)". [3]

SAT lists these requirements: [3]

  • Individuals: a personal email address linked to the Agencia Virtual; the DPI or, for a foreigner, a valid passport ("Pasaporte vigente, en caso de ser extranjero"); and a utility bill no more than three months old
  • Legal entities: a company email address, the legal representative's DPI or passport, the constitution document and the representative's appointment, and a utility bill; the legal representative must already hold a NIT with updated data, including fingerprint and photograph

FEL Electronic Invoicing​

Guatemala's Factura Electrónica en Línea (FEL) regime was created by SAT Board Agreement No. 13-2018, in force since May 23, 2018. SAT then phased taxpayers in by resolution: all General-regime IVA taxpayers by July 1, 2022 (SAT-DSI-1240-2021), and Pequeños Contribuyentes (small taxpayers) by July 1, 2023 (SAT-DSI-400-2023). Since July 1, 2021, FEL has been the only way new registrants can issue tax documents. [4] [5] [6]

A certified DTE can be annulled: under article 9 of Board Agreement 13-2018, the annulment is made through a transaction signed electronically by the issuer, through the certifier's system. [7] For invoice content, the consumidor final limit, filing and IVA rates, see the Guatemala IVA guide.

Every FEL Documento Tributario Electrónico (DTE) must be certified in real time by a SAT-authorized certificador before reaching the buyer. The SAT provides a free certifier through its Agencia Virtual and the AppFEL mobile app. The receiver is identified by NIT; by CUI, which SAT's FEL rules (version 1.7.4, January 2023) already validate against RENAP's database; by the EXT identifier type for a foreign receiver; or as CF (consumidor final), which is allowed only for documents under Q2,500. [2]

For developers integrating with the FEL API, the SAT publishes full technical documentation at portal.sat.gob.gt/portal/documentacion-tecnica-del-regimen-fel/.

Tax Regimes and NIT Holders​

Guatemala has two primary IVA (VAT) regimes that affect how NIT holders issue invoices:

RegimeRateIVA Credit for BuyerAnnual Income Ceiling
Regimen General12% IVAYes — full creditNo ceiling
Pequeño Contribuyente5% of gross incomeNo — legend required125 monthly minimum wages (GTQ 465,381.25 for 2025)

Under Decreto 31-2024 (effective April 9, 2025), the Pequeño Contribuyente income ceiling was changed from GTQ 150,000 to 125 monthly non-agricultural minimum wages a year. SAT put the 2025 figure at GTQ 465,381.25; because the minimum wage is set each year, the ceiling is recalculated yearly. [8] FEL invoices from Pequeño Contribuyentes must bear the legend "No genera derecho a crédito fiscal," which prevents the buyer from deducting the IVA. This is a common source of B2B payment friction — see the FAQ section below.

Frequently Asked Questions​

Do foreigners living in Guatemala get a NIT based on their CUI?​

Domiciled foreigners do. SAT states that NITs formed from the first nine digits of the CUI, which it has generated since 4 October 2023, are given only to Guatemalans and domiciled foreigners. To request a NIT online, SAT's RTU Digital service accepts a valid passport as the identity document of a foreigner, together with a personal email address linked to the Agencia Virtual and a utility bill no more than three months old. [1] [3]

My B2B customer's system rejects my NIT because it has 9 digits instead of 8 — what is happening?​

Since 4 October 2023, newly generated NITs for Guatemalans and domiciled foreigners are formed from the first 9 digits of the CUI, so they can be longer than older NITs; NITs generated before that date did not change. SAT's FEL rules describe the NIT as 2 to 12 digits long, ending in a check digit of 0 to 9 or K. If a buyer's ERP or invoicing system hard-codes an 8-digit NIT validation, that system needs to be updated to accept variable-length NITs. [1] [2]

Is FEL e-invoicing truly mandatory for every NIT holder in Guatemala, including micro-sellers?​

Yes. FEL was created by SAT Board Agreement No. 13-2018, and SAT phased taxpayers in by resolution: all General-regime IVA taxpayers by July 1, 2022, and Pequeños Contribuyentes by July 1, 2023. Since July 1, 2021, new registrants can issue tax documents only through FEL. Every Documento Tributario Electrónico (DTE) must be certified in real-time by a SAT-authorized certificador before it reaches the buyer. The SAT provides a free certifier through its Agencia Virtual and the AppFEL mobile app, so there is no cost barrier for low-volume issuers. [4] [6]

Why do large corporate buyers refuse to pay invoices from Pequeño Contribuyente suppliers in Guatemala?​

By law, FEL invoices issued under the Pequeño Contribuyente regime must carry the legend No genera derecho a crédito fiscal, meaning the buyer cannot deduct the IVA paid on those purchases. As a result, many formal businesses require suppliers to operate under the Regimen General (12% IVA) before accepting invoices for accounts-payable processing. Under Decreto 31-2024 (effective April 9, 2025), the Pequeño Contribuyente annual income ceiling changed from GTQ 150,000 to 125 monthly non-agricultural minimum wages. SAT put the 2025 figure at GTQ 465,381.25, and the ceiling is recalculated each year as the minimum wage changes. Suppliers whose clients need IVA credit can switch to the Regimen General. [8]

Can a certified FEL invoice be cancelled, for example one issued under my NIT without my knowledge?​

Yes. A certified DTE can be annulled: under article 9 of SAT Board Agreement No. 13-2018, the annulment is made through a transaction signed electronically by the issuer, through the certifier's system. SAT's FEL rules accept an annulment within the Tax Code's 4-year prescription period and reject the annulment of a DTE that has an IVA withholding registered against it. A Nota de Crédito is a separate document, used for returns, discounts and annulments of operations already invoiced. Because FEL invoices are issued electronically through certificadores, keep the credentials of your certifier and Agencia Virtual accounts secure. [7] [2]