Panama has the intention to implement an electronic invoicing regime.
Some large businesses took part in the e-invoicing pilot programme between 2018 and 2019, but new regulations have been introduced since its end.
The new model
The Continuous Transaction Controls (CTC) model is already developed. It will be the same as the model used in countries such as Mexico, Peru and Guatemala. The main particularity of this model is that an e-invoice will be approved or cleared by an Accredited Service Provider (ASP) instead of the Tax Authority.
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