08.19.22

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.

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