Guatemala expands requirement to include NIT in new procedures
Starting on April 9, 2025, the Tax Identification Number (NIT) must be included in at least eight different areas in Guatemala, seven of which are new. This measure is established in Article 19 of Decree 31-2024, the Law for the Integration of the Primary and Agricultural Production Sector, which amends Article 120 of the Tax Code.
The new regulation requires that the NIT be included in procedures related to:
- Civil, commercial, and employer-employee relationships
- Financial transactions
- Administrative and judicial processes
- Notarial documents
Additionally, the NIT must be included in any procedure with the Superintendency of Tax Administration (SAT), as well as in invoices, tax documents, or any other documents issued according to tax laws.
Obligations for public and private entities
The Government of Guatemala, through its centralized, decentralized, autonomous, and semi-autonomous bodies, along with private sector organizations, will be required to request and incorporate the NIT in their records. This measure aims to strengthen transparency and improve tax control in all administrative and commercial interactions.
Additionally, state entities will be required to verify, before granting permits or operating licenses, that the applicant is registered with the SAT as a taxpayer for the Value Added Tax (IVA).
Inter-institutional coordination
The SAT must coordinate with the entities responsible for registering individuals and legal entities to ensure that the NIT is assigned simultaneously with the issuance of the Personal Identification Document (DPI), the Unique Identification Code (CUI), or the certificate recognizing the legal personality of entities.
The Executive Branch, through the Ministry of Finance, has a four-month deadline from the publication of the law in the Official Gazette to issue the corresponding regulations, which will detail the specific procedures to implement this new tax obligation.
Paúl Rodríguez
paul.rodriguez@garciabodan.com
Senior Associate
García & Bodán
Guatemala
Fabiana De León
fabiana.deleon@garciabodan.com
Law Clerk
García & Bodán
Guatemala