Guatemala Constitutional Court upholds DPI as valid NIT

Guatemala’s Constitutional Court (CC) has upheld a resolution by the Superintendencia de Administración Tributaria (SAT) that allows the Personal Identity Document (DPI) number, specifically the Unique Identification Code (CUI), to serve as the Tax Identification Number (NIT).

The court’s decision, published in the Diario de Centro América, dismissed unconstitutionality challenges filed by several lawyers regarding resolution SAT-DSI-393-2025. These legal actions sought to block the harmonization of the two identification systems. By declaring the challenges “sin lugar” (without merit), the CC has lifted the provisional suspension that had been in place since May 2025.

The SAT maintains that adopting the CUI as the NIT is intended to simplify taxpayer obligations and improve the management of tax information across civil, commercial, labor, financial, and judicial transactions. While the ruling validates the harmonization process, the court noted certain limitations regarding the scope of the SAT's implementation.