What is a PAC (Qualified Authorized Provider) in Panama?

What Is a PAC and What Role Does It Play in Panama?

In Panama, a PAC, or Qualified Authorized Provider, acts as an intermediary between the company issuing an electronic invoice and the recipient. Its role is to receive the information generated by the taxpayer, verify that it meets the established requirements, and certify the document before returning it with legal validity. Therefore, generating an invoice from the ERP does not complete the process on its own. The data must be processed by an authorized provider.

PAC involvement is part of Panama's tax compliance model and affects the entire invoicing workflow. Connections to internal systems, data validation, and delivery of the certified document must operate in coordination to prevent disruptions and manual tasks. This process falls within the electronic invoicing requirements and regulations in Panama, which establish how taxpayers and their technology providers must operate.

For companies operating in multiple countries, choosing a PAC also raises a scalability question. Integrating each market separately can multiply connections, formats, and control points. The video explains how EDICOM's experience in data integration and international electronic invoicing enables companies to manage electronic invoicing in Panama through a centralized infrastructure connected to their ERP.

This video is useful if you need a quick understanding of the PAC's role in electronic invoicing or are evaluating how to connect it to your ERP and integrate it into a multinational tax compliance operation.