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DGI publishes new requirements for the Free Biller e-invoicing system

  • Changes to Free Biller Invoicing System: The Directorate General of Revenue (DGI) in Panama has issued Resolution 201-6299, modifying the eligibility criteria for taxpayers wishing to use the Free Biller Invoicing System, effective January 1, 2026.
  • New Eligibility Criteria: To qualify for the free invoicing tool, taxpayers must have an annual gross income of B/. 36,000.00 (approximately EUR 30,600) or less and must not issue more than 100 documents per month.
  • Requirements for Higher Earners: Taxpayers who exceed these thresholds will be required to utilize an approved Qualified Authorised Provider for their invoicing needs, thereby streamlining the use of the national e-invoicing system.

Source Pagero


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