E-invoicing mandate — Panama
The format is prescribed, the route is not: the invoice must be structured, but which channel carries it to the recipient is left to the parties. A format tool is sufficient here as well.
The stages over time
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1/1/2022
Panama · between businesses in force unverified
Panama has two permitted routes: the electronic invoicing system with clearance by the tax authority or an authorised service provider — and the approved fiscal device. The electronic system has been mandatory since this date for every new tax number; existing taxpayers were brought in under a separate calendar by activity and turnover.
Legal basis: Ley 256 de 26 de noviembre de 2021 (nur neue RUC-Eintragungen) · Last reviewed: 10/27/2026 -
10/31/2022
Panama · to public authorities in force unverified
Since July 2022 public bodies accept only documents cleared electronically; the state's suppliers had until this date to make the change.
Legal basis: DGI, Resolución 201-5215 de 19 de julio de 2022 (Staatslieferanten) · Last reviewed: 10/27/2026 -
1/1/2024
Panama · between businesses in force unverified
The liberal professions — among them lawyers, architects, doctors and accountants — had until then been exempt with no date set and have been covered since January 2024.
Legal basis: Decreto Ejecutivo 25 de 27 de junio de 2022 (profesiones liberales) · Last reviewed: 10/27/2026
Platforms and authorities
DGI · SFEP · PAC · equipo fiscal
What Invoiceflair can do — Panama
Panama: the engine currently carries no national format of its own. Validating, viewing and converting the European formats remains available — only a country-specific mandatory format is missing.
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.