Use of the NIT and CU to invoice does not change, according to tax experts, while the SAT reported that it will comply with the Court’s suspension to unify them

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May 15, 2025May 15, 2025By Mario Vásquez
Use of the NIT and CU to invoice does not change, according to tax experts, while the SAT reported that it will comply with the Court’s suspension to unify them

The Constitutional Court (CC) provisionally suspended the SAT-DSI-393-2025 resolution, with which administrative measures were established for the unification of the Tax Identification Number (NIT) with the number of the Personal Identification Document (DPI) or Single Identification Code (CUI), through a gradual harmonization process.

The decision of the Court was taken on May 13, and must still be published in the Official Gazette so that the reluctant is suspended and continue with the process.

The ICI contains the digits that appear in the DPI, which, according to the resolution, will be adopted for the NIT. The adoption began in October 2023, but at least 200 SAT computer systems must be updated to be able to harmonize the NIT issued before that date.

They will comply with order

The SAT reported, on the night of Wednesday, May 14, which was notified by the CC of the decision that suspends the aforementioned resolution which refers to the administrative provisions for the harmonization of the ICH with the NIT in the institution’s computer systems.

In this regard, he said that he will comply with what was indicated by the Court. In addition, respectful of the legal provisions established in current laws, continues to implement modernization and facilitation processes for the benefit of the taxpayer that are fundamental pillars of the Institutional Strategic Plan. However, the institution did not explain the implications of this suspension in the use of NIT and CUI.

Scope

Óscar Chile Monroy, Auditor of the MGI Chile Monroy and Associates firm, explained that with the suspension of the CC to said SAT resolution, NIT unification can no longer be made with the CU digits.

In addition, in its opinion, NIT cannot be used in other areas apart from the fiscal issue, such as civil, judicial, financial and others, as mentioned in this same resolution.

However, he commented that to issue invoices, the NIT or ICH may be used, since this provision is established in article 30 of the Regulation to the Value Added Tax Law (VAT), which is still valid.

This article refers to the requirements for invoices, special invoices, invoices of simplified taxation regimes, debit and credit notes. These must meet at least the requirements, data and characteristics, including the acquirer’s NIT, but it refers that if it does not have NIT, the issuer must consign the ICI that is in the DPI or the identification number of a foreign natural or legal natural person.

To consign itself as a final consumer (CF) according to another current legislation, the amount of the invoice must be less than Q2 thousand 500.

In addition, Ricardo Barrientos, Executive Director of the Central American Institute of Fiscal Studies (ICEFI), is the criterion that this resolution should never be published in the Central America newspaper to collect validity, because these are internal aspects, that is, it is an instruction of the superintendent who held the position at that time towards the entity’s operational staff.

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Regarding the involvement of being suspended, according to Barrientos, it would be necessary to be attentive to the pronouncement of the SAT and considers that the board must clarify the situation and what will happen to it, because there are many doubts.

Regarding the use of the NIT or CU for the issuance of invoices, it agrees that the suspension will not affect that either identifiers is used to consign it in the invoices.

You need Congress approval, lawyers argue

The lawyer Diego Sagastume Vidaurre, who operated against the resolution of the SAT, explained that, on the afternoon of Tuesday, May 13, they were notified by the CC of said suspension.

The professional indicated in March that the presentation of unconstitutionality was personally together with lawyers Ricardo Sagastume Morales and Marcella Orr Solares.

He also explained that in the resolution of the Court two files were unified, the one presented by them and another presented by the lawyer Nadia Castellanos.

After being published in the Official Gazette, the resolution takes legal effects, and the hearing should be given to the parties for fifteen days.

Sagastume argued that they detected several violations of the Constitution since these measures cannot be made through an administrative resolution but must be through a decree of the Congress.

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