On January 1, 2017 came into force the article 61 of the Decree 90-2005, which establishes the obligation for all public authorities to adopt progressively the Identification Code (“CUI”) as the exclusive identification number. Nevertheless, the CUI does not substitute the Tax Identification Number (“NIT”).

The SAT has informed that the NIT shall continue to be used in purchase and sale invoices, because the CUI will be only applicable to identify taxpayers in tax agencies. The use of the CUI instead of the NIT in tax documents may result in penalties to taxpayers, considering that no modifications have been made to applicable tax laws.