Characteristics of the electronic invoice in Panama

Panama began its electronic invoicing system (SFEP) in 2016. It comprised of various phases (design, construction, voluntary pilot project and Massification). 
The pilot project was launched with the publication of Resolution No 201-5784 by the tax authority (DGI). The resolution describes the technical characteristics of the electronic invoice and the names of the companies authorized to invoice electronically based on their turnover, volume, or industry. 

In 2021, the Voluntary Massification stage began, in which any company wishing to do so could start invoicing electronically. As of July 30, 2022, all public entities are required to receive only e-Invoices issued by PAC (Authorized Certification Provider). 

According to Law 256 published on November 26, 2021, it was established that, from January 1, 2023, all new RUC (Unique Taxpayer Registry) must use Electronic Invoicing through a Qualified Authorized Provider, PAC. 

Tax Authority

Tax Authority

Ministerio de Economía y Finanzas – DGI (Dirección General de Ingresos).

Administrative procedures

Administrative procedures

It is necessary to have the taxpayer credentials used to Connect to the e-tax 2 platform. The affiliation process is done through the registration option on the DGI’s website in the “factura electrónica” section. 



Digitally signed XML according to Law 51, July 22, 2008 establishing the legal framework for the creation, use and archiving of electronic documents and digital signatures in the territory of the Republic of Panama. 

Digital Signature

Digital Signature

according to Law 51, July 22, 2008, articles 2 and 74 the qualified digital signature of the issuer guarantees the invoice’s legal validity. The signature must be backed by a qualified electronic certificate issued by a certification authority registered with the National Directorate for digital signatures in the Panamanian public registry. 

Fiscal Control

Fiscal Control

The CUFE code must be used by the taxpayer to uniquely identify an invoice, without having to use folios issued by the DGI.

Print format

Print format

The CAFE and a format for the printing on paper in letter size or on a paper tape, which must be legible for 6 months. 



Electronic invoices sent to the SFEP must be stored by issuers and recipients for the time prescribed by the law. 5 years for ITBMS or VAT. 

Do you need to know more about e-Invoicing in Panama?

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Frequently asked questions

A Qualified Authorized Provider (PAC) in Panama is a company or individual authorized by the General Directorate of Revenues (DGI) to provide authorization services for the use of Electronic Invoicing by taxpayers.

Up to 1000 items (articles) can be sent on an invoice.

According to Decree No. 766, which indicates that all companies that join the electronic invoicing model must hire the services of at least one Qualified Authorized Provider (PAC) to validate and authorize electronic documents.

Yes, it is necessary for the issuer to have their electronic signature certificate, remember that each company is responsible for the invoices they issue.

According to Law 51 of July 22, 2008, articles 2 and 74, the electronic invoice will be guaranteed through the qualified electronic signature of the issuer, backed by a qualified electronic certificate issued by a certification services provider registered with the National Electronic Signature Directorate of the Public Registry of Panama.

Its acronym stands for Unique Electronic Invoice Code, which is the number that identifies an invoice.


In the case of airline tickets, they have a special treatment, since in order to issue electronic invoices, the passenger's information must be supplemented by some means, in case they request the invoice, or otherwise a final consumer invoice must be issued.

According to Law 66 of 2019 of the Republic of Panama, all companies registered in the country are required to issue electronic invoices, even if their income comes from non-Panamanian sources and they do not issue invoices within the territory. The obligation of electronic invoicing was established with the aim of modernizing the country's tax system and improving efficiency and transparency in business management. 

Therefore, if the Panamanian company in question is registered in the country, it must comply with the obligation to issue electronic invoices, even if all its income comes from non-Panamanian sources.

In Panama, the responsibility of storing the XML files of electronic invoices falls on both the issuer and the PAC (Authorized Certification Provider). Both parties must keep copies of the electronic invoices issued and received for a minimum period of 5 years.

The use of the DGI WebService is not public for the issuance of electronic invoices, so you must be certified as a PAC to be able to use it.

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