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Panama mandates e-invoicing adoption for certain taxpayers

The DGI has issued Resolution 201-0418 regarding the expiration of Certifications of Exception for the Use of Fiscal Equipment for taxpayers without a designated expiration date. Starting from 1 March 2024, these taxpayers must exclusively use electronic invoices. For taxpayers with a set expiration date on their Certification of Exception, a seamless transition to the Panama Electronic Billing System is required as their deadlines expire. This change is aimed at ensuring ongoing compliance with regulatory requirements. The full Resolution 201-0418 is available in Spanish.

Source Pagero

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