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E-Invoicing In Panama


Decree No. 367.

Tax Authority

Ministerio de Economía y Finanzas – Dirección General de Ingresos (DGI)

Mandatory Status
  • e-Invoice
  • e-Filing


Reporting Model

Local XML




5 years

The Panama Electronic Invoicing System or SFEP was established in 2016 beginning the adoption of e-Invoicing in Panama. In October 2018, a voluntary pilot plan was established. Panama has begun the massification phase in which all enterprises in the country can use electronic invoicing following the success of the pilot project. An e-Invoice will be cleared by an Accredited Service Provider (ASP) rather than the Tax Authority under the CTC model. A free SFEP invoicing tool will be provided to companies that manage around 200 invoices per month. Another option is a Qualified Authorisation Provider or PAC, which will be able to help companies integrate with the system. For countrywide implementation of the electronic invoicing system, SFEP, the timelines below are available for certain taxpayer groups: 1 January 2022: All newly registered taxpayers with RUC (tax ID) must issue electronic invoices under the SFEP. 30 July 2022: Mandatory B2G e-Invoicing. 2 January 2023: Taxpayers who took part in the Pilot program must begin issuing. electronic invoices for all domestic transactions. Income tax returns must be filed to the tax authority electronically.