Panama has passed laws allowing current Panamanian retailers and service providers to send their customers’ electronic invoices.
In order to issue electronic invoices, the taxpayers registered with the tax authorities must use the “electronic invoicing system of Panama” (sistema de facturación electrónica de Panamá, SFEP) starting from 1 January 2022.
On 26 November 2021, Law 256 of 2021 was published in Official Gazette No. 29429-B, and it went into force on 27 November 2021.
Effective date: 27 November 2021.