Covered by Complyance

Panama

Covered by Complyance

Americas

E-invoicing

Status

Mandatory

Format

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

Infrastructure

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

Model

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

E-reporting

Status

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

Format

XML invoice data submitted to the DGI via PAC.

Scope & deadline

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

More info

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.

Tax authority

Dirección General de Ingresos (DGI), Ministry of Economy & Finance; regulates SFEP via Law 256/2021 and Decree 367/2023.

Archiving period

5 years mandatory retention of electronic invoices or CAFE documents.

E-signature

Mandatory authorisation by PAC and digital seal; CAFE provides legal validity.

Regulation

Law 256 (Nov 2021), Executive Decree 367 (2023), Resolution 201‑0384 (Jan 2024) establishing mandatory use across sectors and public bodies.

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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