E-invoicing model:
  • Pre-Clearance
Mandatory file format:
  • Local XML
B2G requirements:
  • Certified service providers (PAC) for large companies; – SAT for small companies
Archiving requirements:
  • 5 Year Period
  • Mandatory


Navigating the global tax compliance landscape successfully is complex and resource-intensive. Every country has a specific and constantly evolving set of legislated e-invoicing requirements.

Non-compliance, intentional or not, can result in significant financial penalties, business disruption, and reputational damage.



  • Mandate information
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.


  • Mandate information
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.


  • Mandate information
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.

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