Regulatory updates - Panama
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
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