E-invoicing in Panama

Panama’s SFEP (Sistema de Facturación Electrónica de Panamá) began voluntary rollouts in 2019 and transitioned to mandatory e‑invoicing for all taxpayers (including professionals and micro‑enterprises) by early 2024. The system leverages a PAC/CTC model where invoices must be validated by authorized providers prior to issuance.

Invoice format

Same XML structure with PAC validation and QR; CAFE issued.

Submission or exchange

Issuers use free DGI portal or certified PACs; small taxpayers can use free platform up to invoice limits.

Scope, model and deadlines

Clearance/CTC; issuance only valid with PAC-approved CAFE.

Invoice format

XML invoice compliant with technical standards, processed via PAC/ASP, includes QR or Unique Code (CUFE/CAFE)

Submission or exchange

Issuers submit XML to a PAC; PAC validates and returns CAFE file; issuer then delivers a PDF/CAFE receipt to recipient.

Scope, model and deadlines

Clearance via PAC; no taxpayer-level direct submission to DGI.

Invoice format

XML via PAC; printed/displayed CAFE receipt with QR.

Submission or exchange

POS/ERP integration with certified provider or free platform.

Scope, model and deadlines

Post-clearance issuance with taxpayer or buyer validation option retained.

Earlier guidance (pending review)

Electronic reporting is embedded within clearance process; no separate tax return per invoice.

Applicable transactions

Continuous; archivable record retained centrally and by issuer for 5 years.

Format

XML invoice data submitted to the DGI via PAC.