PAC Panama 2026: electronic invoicing is no longer a basic solution

During the initial phase of Panama’s Electronic Invoicing System (SFEP), the main objective was to facilitate adoption and reduce friction for taxpayers with simple operations. In that context, the free invoicing tool served its purpose.

However, 2026 marks a natural turning point in this model. Not because electronic invoicing is new, but because the system has reached a level of maturity that demands greater technical rigor, control, and traceability. The obligation to use a Qualified Authorization Provider (PAC) for certain taxpayers reflects this evolution, not an isolated measure.

This adjustment is part of strengthening the SFEP and the updated obligations defined by the General Directorate of Revenue (DGI). If you want to know the regulatory details, you can review the article about the new taxpayers required to implement a PAC in 2026.

The real message of PAC Panama 2026

Reducing this change to a formal obligation would be an oversimplification. The background is clearer: electronic invoicing ceases to be an operational procedure and becomes a critical business infrastructure.

The higher the volume of documents, the greater the operational complexity and integration with financial and administrative systems. That is why a technical layer is required to guarantee:

• stability
• continuous validation
• document control
• traceability

The free invoicing tool, designed for basic schemes, no longer meets these requirements. This approach is consistent with the pillars of the Panamanian model: invoice security, error reduction, traceability, and administrative efficiency. All of these require a more robust architecture.

The PAC as a structural component of the system

The PAC is not an optional intermediary. It is a structural actor in the electronic invoicing ecosystem, responsible for:

• validating
• authorizing
• safeguarding documents

…according to the standards defined by the DGI.

Its role directly impacts the integrity of information, operational continuity, and the reliability of the invoicing process. In an environment where electronic invoicing feeds accounting, financial, and internal control processes, the quality of the PAC translates into operational stability.

What really changes in 2026?

Beyond thresholds and dates, the central change is the approach. From 2026 onward, organizations must assume that electronic invoicing:

• is not an isolated process
• must be solidly integrated with internal systems
• requires permanent validation, monitoring, and control

The challenge is no longer issuing electronic documents, but managing them in a structured and sustainable way, ensuring compliance and continuity.

A strategic reading of the change

Tax systems that have advanced consistently share the same logic: as they mature, their technical requirements increase. Panama is following this path.

PAC Panama 2026 consolidates a more demanding and professional electronic invoicing system. For organizations with structured operations and higher volumes, having a PAC with regional experience and technical mastery of the Panamanian model is key to ensuring continuity, control, and compliance.

What options exist according to the level of operational maturity?

For companies with complex structures and high volumes, a PAC with integration experience and capacity is essential. In this sense, having a partner who understands the Panamanian model and can support operations is a competitive advantage.

For entrepreneurs, freelancers, or businesses with simpler structures, our electronic invoicing tool offers an accessible alternative through ioFacturo in Panama, a solution designed to facilitate electronic invoicing in accordance with SFEP, without unnecessary complexities and with a focus on daily operations.

In this way, Gosocket supports different levels of operational maturity, offering solutions aligned with the same technical and regulatory standard, regardless of the size or complexity of the business.

Do you want to ensure continuity and compliance of your electronic invoicing in Panama in 2026?

Talk to an expert from LLB Solutions and find the ideal solution for your operations.

info@llbsolutions.com | Localization Panama