Questions and Answers about the harmonization of CUI and NIT

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March 19, 2025March 19, 2025By Mario Vásquez
Questions and Answers about the harmonization of CUI and NIT

According to the mayor of collection of the Superintendence of Tax Administration (SAT)Erick Echeverría, until February 2025, 10 million 366 thousand 825 nital nit were reported.

He explained that since October 2023 the process of establishing the digits of the Single Identification Code (CUI) that make up the Personal Identification Document (DPI) with the NIT began.

From that date for each new taxpayer registered in the Tax Administration, the NIT is the same as the CUI, except the last four digits that refer to the location.

And, for taxpayers who already owned NIT before that date, progressive harmonization is being made in SAT systems and for this resolution 393-2025 was approved which entered into force on March 17 of this year.

This harmonization is directed only for individual persons issued by CUI, Because legal persons such as companies and societies will continue with their same NIT.

The work is gradual, since they are around 200 computer and information systems that the SAT has and those that must be harmonized, The official added.

Can I provide my NIT to emit invoices?

However, he explained that The taxpayer can continue using the NIT that currently owns for their tax procedures And before the SAT, to issue invoices and to make purchases and the shops emit his invoice.

In addition, the SAT systems already allow suppliers or service providers to emit invoices with three types of identifiers: Nit, cui or if their identity document are foreigners.

The entity explained, on March 18, that the objective of Resolution 393-2025 is exclusively normative and administrative to establish the necessary internal provisions to complete harmonization in the computer systems of the SAT.

Apart from the fact that the harmonization process will be progressive, It will be imperceptible to taxpayers since it should not make new efforts but the entity is the one that will make the necessary adjustments Within your computer systems.

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Except taxpayers who must carry out procedures that are already contemplated in the usual registration processes in the Unified Tax Registry (RTU).

“The SAT has already started harmonization by registering both the NIT and the CU of the taxpayers in the RTU and This process has allowed its indistinct use in systems such as electronic invoice (FEL) “and will be extended gradually towards other computer systems of the institution.

8 doubts and answers on the use of NIT or CUI

Can I use the NIT or CU for purchases?

Yes, taxpayers can continue to provide their NIT or CU when making purchases or acquire services, as established in article 30, numeral 9, of the Regulation of the Value Tax Law.

    Are there new obligations?

    There are no new obligations or additional costs for taxpayers.

    The SAT offers to make the changes through an orderly process and without operational or economic impact for taxpayers.

    What aspects enter into force as of March 17, 2025 (day of the publication of the resolution)? And what will be gradually?

    What is indicated in the SAT-DSI-393-2025 resolution in its article 2: Administrative provisions. All bodies and dependencies of the Tax Administration are instructed in order to carry out the normative, administrative and technical actions that are necessary within the scope of its competence, for the proper implementation of the harmonization of the Single Identification Code (CUI) with the Tax Identification Number (NIT).

    This harmonization will be addressed progressively in the systems in charge of the Superintendence of Tax Administration.

    Will new taxpayers be given a NIT with different digits to CUI?

    The NIT allocation process will have no change and the current procedure will continue to be used.

    No additional number will be provided to the NIT, which is already related to the CUI digits, for identification as a taxpayer.

    Taxpayers who already have NIT previously who are not related to CUI can continue to use it to issue invoices, tax documents, and SAT procedures?

    Taxpayers who have NIT, can continue to use it in tax services and efforts, since the current process does not change.

    Taxpayers who already have NIT previously who are not related to CUI can they continue to use it so that services or service providers issue invoices and tax documents?

    Taxpayers who have NIT, can continue to use it in the businesses or providers of tax services and efforts, since the current process does not change. So it is not necessary to perform any additional management.

    They can also continue to provide their NIT or CU when making purchases in shops, as established in article 30, numeral 9, of the Regulation of the Value Tax Law, Government Agreement number 5-2013.

    Can the taxpayers already have NIT (NIT existing) do you continue to use it to do their procedures in all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts, as requested as a new requirement of decree 31-2024?

    Taxpayers who have NIT, can continue to use it in their civil, commercial, labor-patron procedures, financial, notarial transactions, administrative and judicial efforts in tax services and efforts, since the current process does not change.

    The adoption of CII as NIT, will it help to facilitate the implementation of the provision established by Decree 31-2024, referring to the fact that it should be used for all civil, commercial, labor-patron relations, financial, notarial transactions, administrative and judicial efforts?

    It will facilitate, derived that the harmonization of CU as NIT identifies the taxpayer with a unique number, which in the future must be progressively adopted by the Tax Administration and other entities when applying.

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