Panama: Amended criteria for using free e-invoicing service

Effective January 1, 2026

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november 11, 2025

The tax authority in July 2025 issued Resolution 201-6299, establishing amended criteria for using its free electronic invoicing (e-invoicing) service, effective January 1, 2026.

  • Only taxpayers with annual revenue up to US $36,000 and issuing no more than 100 monthly documents may use the service.
  • Others must adopt systems from authorized third-party providers.


For more information, contact a KPMG tax professional in Panama:

Iris Garcia | irisgarcia@kpmg.com

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