Starting Monday, March 17, 2025, the Personal Identification Document (DPI) will automatically become the Tax Identification Number (NIT), eliminating the need to manage a separate NIT. This measure, implemented by the Tax Administration Office (SAT) through resolution SAT-DSI-393-2025, seeks to simplify administrative and tax procedures in the country. 

Key Changes and Benefits: 

  • DPI Access to the Virtual Agency: Taxpayers can now access the SAT digital platform using their DPI number, making tax management and online procedures more accessible. 
  • Information unification: This measure will make the DPI’s Unique Identification Code (CUI) valid for civil, commercial, labor, financial, notarial, administrative, and judicial transactions. 
  • Optimization of Tax Processes: SAT expects to improve taxpayer traceability, reduce duplicate records, and enhance tax oversight. 
  • Easier for new taxpayers: Individuals who did not previously have a NIT will no longer need to request one, as their DPI will automatically function as their tax identification. 

The CUI, assigned by the National Registry of Persons (RENAP) from birth and permanent throughout a citizen’s life, will allow for greater information integration between state entities. 

SAT has indicated that the adoption of this system will be gradual while the necessary adjustments are made to its platforms. During this process, taxpayers can  use their previous NITs without inconvenience. 

With this transformation, Guatemala is moving towards a more efficient and digitized Tax Administration, reducing bureaucracy and improving tax compliance. 

For more information on this topic or to resolve any additional questions, please do not hesitate to contact us via email at: [email protected]