Panama: Amended criteria for using free e-invoicing service
Effective January 1, 2026
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