Panama Establishes Schedule for Certain Taxpayers to Implement E-Invoicing

Panama published Executive Decree No. 25 of 27 June 2022 in Official Gazette No. 29567-A, which establishes a schedule for different types of taxpayers/operations to comply with the requirements to issue invoices using authorized fiscal equipment or through the e-invoicing system, Sistema de Facturación Electrónica de Panamá (SFEP), as per Law No. 256 of 26 November 2021. This includes that the following must comply with the requirements from 2 January 2023:

• Private entities authorized by t…