Panama mandatory SFEP VAT e-invoicing delay

September 9, 20220

Type: Legislation

DGI postpones the implementation of mandatory e-invoicing until October 2022.  

Since 2021, all new taxpayers are required to use the Electronic Invoicing System SFEP (sistema de facturación electrónica de Panamá) as part of a pilot rollout. Withdrawing the use of fiscal cash registers is one of the pilot’s goals. The following phase, B2G supplies via e-invoice, has been postponed until October 31, 2022. 

 The processes used in Mexico and Peru are the same in Panama. 

 The following will be the new Panama rollout: 

  •  All newly registered taxpayers must join the SFEP regime by January 2022. 
  •  All B2G transactions must use SFEP by October 2022. 
  • From January 2023, all taxpayers who have registered for the pilot program must use SFEP, excluding for exports and imports. 

Effective date: October 2022 



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