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Guatemala NIT & CUI Tax ID Guide (2025) — Format, Validation & FEL Compliance

Guatemala uses two overlapping tax identifiers administered by the Superintendencia de Administración Tributaria (SAT): the Número de Identificación Tributaria (NIT) and the Código Único de Identificación (CUI). A landmark March 2025 resolution unified these two numbers for Guatemalan nationals, but both formats remain in active use on FEL electronic invoices and in SAT systems. Understanding which identifier applies to your situation — and which format is expected — is essential for invoice compliance and payment processing.

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

Legacy NITs issued before April 2023 follow an 8-digit sequential format: XXXXXXXX. The final digit is a verification check digit calculated using a weighted modulus algorithm.

Examples of legacy NIT format: 23578467, 74689819

From April 10, 2023 onward, newly issued NITs for Guatemalan individuals are derived from the first 9 digits of the holder's CUI, making them 9 characters rather than 8. Following Resolution SAT-DSI-393-2025 (effective March 17, 2025), the full 13-digit CUI is also accepted as a valid NIT identifier on FEL invoices. Software integrating with the SAT FEL API must therefore support variable-length NIT inputs (8, 9, or 13 digits) rather than hard-coding an 8-digit validation rule.

Official NIT/CUI Lookup Portal

Both NIT and CUI numbers can be verified through the SAT's unified search portal: portal.sat.gob.gt/portal/consulta-cui-nit/

Codigo Unico de Identificacion (CUI)​

The CUI is a 13-digit national identity number 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, after the March 2025 unification, functions as a valid NIT for individuals who are Guatemalan nationals.

CUI Format

The CUI is always 13 digits with no separators or check character at the end. The structure encodes the municipality, department, and a sequential registry number.

Example: 1924118530114

The first two digits identify the municipality, digits 3–4 identify the department, digits 5–9 are a sequential register number, and digits 10–13 contain additional identifying data from RENAP.

Official CUI/NIT Search

portal.sat.gob.gt/portal/consulta-cui-nit/

NIT Registration​

Any natural person or legal entity engaging in taxable activities in Guatemala must register in the RTU to obtain a NIT. Registration can be initiated through the SAT's RTU Digital portal for legal entities; individuals may complete the process through the SAT Agencia Virtual or in person at any SAT branch office.

Required documents typically include:

  • Guatemalan nationals: DPI (CUI), proof of address, and a valid email address for the Agencia Virtual
  • Foreign individuals: Valid passport, proof of a Guatemalan fiscal address (e.g., lease agreement), and in-person attendance at a SAT office — online registration is not available to foreigners
  • Legal entities: Certified copy of the deed of incorporation, appointment of legal representative, and the legal representative's own NIT

Once registered, taxpayers receive a Registro Tributario Unificado (RTU) certificate confirming their NIT, tax regime, and authorized activity codes. The RTU can be downloaded at any time through the SAT Agencia Virtual.

FEL Electronic Invoicing​

Guatemala's Factura Electrónica en Línea (FEL) regime became mandatory for all taxpayers by June 1, 2023, under SAT Board Agreement No. 13-2018. Paper invoices are no longer legally valid for any taxpayer category, including Pequeños Contribuyentes (small taxpayers).

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, removing cost barriers for micro-sellers. Every DTE must include the buyer's NIT (or CUI from March 2025) to be valid — the field cannot be left blank except for retail sales to the general public, where the literal string CF (Consumidor Final) is used instead of a NIT.

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% flatNo — legend requiredGTQ 465,381.25 (from Apr 2025)

Under Decreto 31-2024 (effective April 9, 2025), the Pequeño Contribuyente income ceiling was raised from GTQ 150,000 to GTQ 465,381.25 (125 monthly minimum wages). 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​

Does the March 2025 NIT-CUI unification apply to foreigners living in Guatemala?​

No. Resolution SAT-DSI-393-2025, effective March 17, 2025, unified the CUI (DPI number) with the NIT only for Guatemalan nationals. Foreigners are explicitly excluded and must still obtain a separate NIT by appearing in person at a SAT office with a valid passport and proof of a Guatemalan fiscal address. Online self-registration through the SAT portal is not available to foreigners. The SAT confirms that only domiciled foreigners are eligible for a NIT, and the full document requirements are listed on the RTU Digital page of the SAT portal. [1] [2]

My B2B customer's system rejects my NIT because it has 13 digits instead of 8 — what is happening?​

Since April 10, 2023, newly issued NITs for Guatemalan individuals are composed of the first 9 digits of the CUI rather than the legacy sequential 8-digit format. After Resolution SAT-DSI-393-2025 (March 2025), the full 13-digit CUI is also accepted as a valid NIT identifier on FEL invoices. Both formats are legally valid. The SAT FAQ confirms that taxpayers may continue providing either their NIT or CUI number when making purchases or acquiring services. If a buyer's ERP or invoicing system hard-codes an 8-digit NIT validation, that system needs to be updated — the rejection is a software defect, not a problem with your NIT. [1] [2]

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

Yes. Under SAT Board Agreement No. 13-2018 and subsequent resolutions, FEL became mandatory for all taxpayers in Guatemala with no exceptions by June 1, 2023 — including Pequeños Contribuyentes. Pre-printed paper invoices are no longer legally valid. 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. Continuing to issue paper invoices exposes the NIT holder to fines under the Tax Code and loss of IVA credit recognition for recipients. [1] [2]

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 was raised from GTQ 150,000 to GTQ 465,381.25 — equivalent to 125 monthly minimum wages — so more freelancers and small businesses now fall into this regime and encounter this B2B friction. Suppliers whose clients consistently demand IVA credit should switch to the Regimen General via the SAT Agencia Virtual. [1] [2]

Can someone issue FEL invoices under my NIT without my knowledge, and how do I stop it?​

Yes, this is a documented risk. The SAT has publicly warned against lending your NIT to third parties to purchase merchandise. Because FEL invoices are issued electronically via certificadores, a party with access to your NIT and a certifier account could generate DTEs bearing your tax identity. To protect yourself, activate email alerts inside the SAT Agencia Virtual under "Activar notificaciones por correo" — you will receive an automatic notification every time a FEL document is issued under your NIT. If you discover fraudulent invoices, they can only be cancelled by issuing a Nota de Crédito for the same amount; a DTE cannot be deleted once it has been certified and transmitted to the SAT. [1] [2]

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