Panama Electronic Invoice Technical Specifications

• Panama’s electronic invoicing framework is set out in technical specifications covering operating model, legal basis, authorization, contingency, error correction, and delivery of invoices.
• The rules define invoice structure and data requirements, including mandatory fields, CUFE, issuer/recipient identification, transaction details, ITBMS and other tax information, discounts, totals, payment methods, and supplementary commercial data.
• The regime also covers electronic signatures, digital certificates, XML standards, web service communications, synchronous/asynchronous processing, and invoice/event reception and validation by PACs and the tax authority.
• Separate procedures are provided for authorization for use, cancellation, recipient acknowledgment, tax authority events, consultation/download, and validation of electronic invoices and related events.
• The specifications include CAFE requirements, QR code rules, code catalogues, and transmission/validation processes for PAC–DGI web services, including production registration and security controls.

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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