Regulatory updates - Panama
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
DGI extends the start date for e-invoicing obligation with ACP
With Resolution 201-3200, the Panamanian Tax Authority (DGI) extended the effective date for taxpayers to start issuing e-invoices to the Panama Canal Authority – ACP.
Panama mandates e-invoicing adoption for certain taxpayers
The Directorate General of Revenue (DGI) has released Resolution 201-0418, addressing the expiration of Certifications of Exception for the Use of Fiscal Equipment, with focus on taxpayers without a designated expiration date.
DGI prohibits the usage of pre-accounts as a substitute for invoices
The Panamanian tax authority (DGI) has published resolution 201-10585 in the Official Gazette, which fines the delivery of "pre-accounts” (Sp.: Pre Cuentas) as a substitute for the invoice or equivalent tax documents (Sp.: Documento equivalente)
Country Specifications
E-Invoicing/CTC Model:
B2G and B2B: Pre-clearance
B2C: Post-clearance (Pre-clearance also possible)
Mandatory Infrastructure:
– Certified service providers (PAC) for large companies
– SAT for small companies
Mandatory Format:
Local XML
Mandatory for Issuing:
All suppliers, except some in special operations
Mandatory for Receiving:
All buyers, except some in special operations
eSignature:
Mandatory
Archiving Period:
5 years
Archiving Abroad:
Allowed under conditions
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