Modelo de facturación electrónica:
  • Pre-Clearance
Formato de archivo obligatorio:
  • Local XML
Requisitos de empresa a gobierno:
  • Certified service providers (PAC) for large companies; – SAT for small companies
Requisitos de archivado:
  • 5 Year Period
Firma electrónica:
  • Mandatory


Conocer todos los aspectos del cumplimiento fiscal global es complejo y requiere muchos recursos. Cada país tiene un conjunto estipulado de requisitos de facturación electrónica específicos y en constante evolución.

El incumplimiento, intencionado o no, puede dar lugar a importantes sanciones económicas, a la interrupción de la actividad empresarial y a daños en la reputación.

El cumplimiento es complicado

¿Desea obtener más información sobre cómo Tungsten Network facilita el proceso de cumplir con los requisitos?



  • Información de la normativa
E-invoicing regulations for new wave of taxpayers Only last month saw Bolivia accelerate its e-invoicing drive, with the eventual intention of concluding its e-invoicing roll-out in the country. Relatively close Panama is now also imposing fresh e-invoicing obligations on further taxpayers.  Resolution N°201-0806, published by the General Directorate of Revenue (DG), confirmed that impacted taxpayers who provide services relating to ‘stock exchange, brokerage houses, investment managers, advisors of investments and price providers’ must now adhere to the Electronic Billing System in Panama.   Impacted taxpayers must comply with e-invoicing obligations from 31 August 2023.   The measure is part of a wider e-invoicing initiative to bring further taxpayers under the scope of the regime. You can read more about e-invoicing in Panama on our dedicated country-specific page here    


  • Información de la normativa
Revised schedule for e-invoicing Executive Decree No, 3, dated January 2023, has effectively amended Executive Decree No. 25, dated 27 June 2022.   The amendment has introduced some significant modifications, in particular relating to the timeframe for e-invoicing timeline in Panama. In Panama, taxpayers can opt to use authorised fiscal equipment or process tax invoices through the national e-invoicing system, the Sistema de Facturacion Electronica de Panama (SFEP).   The amendment confirms that the obligation to use e-invoicing is maintained from 2 January 2023 for the following entities:  
  • Private entities authorized by the Panama Maritime Authority to guarantee compliance with construction, navigation, etc regulations; 
  • Petroleum derivative cargo transportation services; 
  • Hostels with less than 7 rooms; 
  • Leasing real estate under notarized contracts or registered with the Ministry of Housing, by natural or legal persons that manage their own assets. 
  However, the deadlines for the following entities have been extended: 
  • 1 March 2023 for: 
  • International public passenger transport services by land, air, or sea; and 
  • National public transport services by air; 
  • A phased approach starting from 30 April 2023, 30 June 2023, and 31 August 2023 for operations and services carried out by banks and other financial institutions, including financial leasing companies and investment funds, as well as banking credit, trust, or financial institutions governed by special laws, cooperatives, savings fund institutions, pension funds, retirement and social security funds, and savings and loan entities; and 
  • 31 August 2023 for: 
  • Operations carried out on the stock market; 
  • Operations carried out by the Insurance sector; and 
  • Operations carried out by other financial institutions not specified. 
  The Ministry of Economy and Finance will separately regulate the phases and procedures for banks and other financial institutions.    From 30 June 2023, invoicing obligations must also be met in respect of operations carried about by companies operating under the following regimes, which has been extended from 1 February 2023: 
  • Baru Free Zone (Zona Franca del Barú); 
  • City of Knowledge (Ciudad del Saber); 
  • Free Zones (Zonas Francas); 
  • Petroleum Free Zone (Zona Libre de Petróleo); 
  • Multinational Enterprises Headquarters Regime (Sede Empresas Multinacionales - SEM); 
  • Panama Pacifico Special Economic Zone (Área Económica Especial Panamá Pacifico - AEEPP); 
  • Colon Free Zone (Zona Libre de Colón - ZLC); and 
  • Multinational Company regime for the provision of services related to Manufacturing (Empresas Multinacionales para la prestación de servicios relacionados con la Manufactura - EMMA), which has been added to schedule. 
  With respect to the SEM and EMMA regimes, invoicing through SFEP must be implemented considering that companies under these regimes are exempted from using authorised fiscal equipment. Invoicing requirements also apply for any other special zones or regimes that exist or may be created in the future.    Please refer to the Resolution for further information:    Gaceta Oficial Digital ( 


  • Información de la normativa
E-invoicing mandate delay Panama has delayed the obligation to submit invoices via the national e-invoicing system, the Sistema de Facturacion Electronica de Panama (SFEP). Resolution No 201-5215, dated 19 July 2022 in Official Gazette No. 29585, dated 25 July 2022, delays the obligation for government suppliers to issue invoices electronically via the SFEP. An earlier resolution had implied that government suppliers must issue invoices electronically via SFEP. However, this requirement has been delayed to 31 October 2022.


  • Información de la normativa
Tax authorities approve e-invoicing methods to apply within the new system

Tax authorities in Panama are aspiring to introduce an e-invoicing system, known as Sistema de Facturacion Electronica de Panama (SFEP). Taxpayers have a few ways to comply with this e-invoicing system, which includes:

  • Using the free e-invoicing platform available on the Tax Authority Website (this is applicable to smaller taxpayers);
  • Adapting a data connection device to current tax printers;
  • Migrate to an e-invoicing system where taxpayer can issue e-invoices through service providers accredited by the government (PAC).

We are awaiting further information from the Panamanian Tax Authorities regarding potential pilots, timeframes for implementation, and the scope of taxpayers affected, and will keep you updated.


  • Información de la normativa
Panama to implement e-invoicing clearance model

On June 1st 2021, the Tax Authorities have opened a voluntary process for e-invoicing in Panama, paving the path to a general mandate. To date no official specific date for this general mandate has been published, however the Tax Authorities are making reference to FY22 as the implementation date.