Electronic Billing in Panama

Pursuant to Decree No. 147 of May 26, 2021, obligations are established, requiring that all taxpayers, be they persons or juridical entities, must issue invoices or equivalent documents to legitimize their operations, otherwise, sanctions may be imposed.

In this regard, the liberal, artisan, and artistic professions, carried out independently or through civil companies, are exempt from the use of a fiscal printer.  Consequently, lawyers are exempt from the obligation to of invoicing using fiscal equipment, however, they can adopt the Electronic Billing model.