Officials of the Superintendence of Tax Administration (SAT) indicated that the modifications and updates in their internal systems will continue to complete the process of harmonization of the Single Identification Code (ICI) and the Tax Identification Number (NIT).
- Currently, there are 10 thousand 384 thousand 422 NIT, according to data as of March 16, 2025.
- Of these, 10 million 098 thousand 526 are from individual people, who will be affected by harmonization.
- While 285 thousand 896 will remain unchanged because they are not individual people do not possess CII.
- Of the total individual persons, around 5%, that is, 543 thousand 236, it is already harmonized with the first nine digits of CUI, since as of October 2023, all new records of individual persons before the SAT automatically obtain that format, as part of the harmonization process, added the entity.
While for 95% a gradual and progressive harmonization process will be carried out.
According to the interim superintendent Alfredo Pokus, this gradual process will require about 5 years.
The official said that the process is carried out based on Decree number 90-2005, which contains the Law of the National Registry of Persons (RENAP), provisions that are not new and that based on this several entities have already adopted that harmonization.
To execute the Harmonization progressively, the SAT approved the recent sat-DSI-393-2025 resolution, which will allow CUI to become the unique identifier for most of the state efforts of the Guatemalans, facilitating access to tax services and efforts, as well as reducing the possibility of errors in the registers of the institution, said the official.
What entities have already harmonized their identification with CUI
To date, several institutions have adopted the first nine digits of CU for identification within those entities such as:
- The passport number (now in charge of the Guatemalan Institute of Migration).
- The university card of the University of San Carlos (USAC).
- The driver’s license (PNC traffic department).
- The electoral roll in the Supreme Electoral Court (TSE).
- And, the affiliation number to the Guatemalan Social Security Institute (IGSS)
- SAT began the process by adopting The first 9 digits of CUI of the Guatemalans as NIT for the new registered to the Unified Tax Registry (RTU).
Can I use the NIT or CU for invoices or tax documents?
According to the SAT, all tax documents can be issued using the NIT or CUI.
However, the SAT is progressively changing the rest of its computer systems to allow complete harmonization in an orderly manner.
Since the electronic invoice began to be used, the option was given for the invoices to be issued with the NIT, the CUI or an identification (ID) of foreigners that can be the passport.
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According to a report of the online electronic invoice system (FEL) of November 2018 to March 15, 2025 of the total of 1,712 million 910 thousand 798 electronic documents issued by individual persons (they are legal counts or final consumer), 96.22% have been issued with NIT, 3.5% with CUI, and 0.28 with passport.
According to Pokus, invoices with final consumer can continue to exist, complying with the most recent disposition. This established that from q2 thousand 500 amounts up only CF can be used as an identifier, but to provide NIT, CUI or passport.
Can you access bank information?
The SAT explained that during the harmonization process it will not be necessary for taxpayers to carry out any additional procedure or payment, and that it is an internal, automatic and progressive computer process, “without affecting the usual efforts of those who already have a NIT, and can also continue to use both numbers indistinctly before the SAT.”
The entity says that bank transfers do not automatically generate taxes or there are tax charges for their simple use.
And, that the process of harmonization of CUI and the NIT “does not grant automatic access to bank information, since such information can only be required by order of judge.”
Nor does it imply the creation of new taxes, since this function corresponds exclusively to the Congress of the Republic.
Nor the ex officio registration before the SAT, but seeks to promote voluntary compliance, facilitate efforts and strengthen the tax culture for the benefit of the country we all want.
In addition to Pokus, the collection mayors Érick Echeverría and legal affairs Óscar Perdomo gave statements.