Preparing for 2026: New Electronic Invoicing Requirements in Panama

The Panama Tax Authority (DGI) published Resolution No. 201-6299 of 2025, which updates the requirements for using the Free Invoicing Tool of the Panama Electronic Invoicing System (SFEP) starting January 1, 2026.

Who must comply with the new criteria?

From that date onward, any taxpayer —whether an individual or a legal entity— who currently uses or plans to use the free solution must meet both requirements:

• Have an annual gross income of up to B/. 36,000.00.

• Issue a maximum of 100 documents per month.

When will it be mandatory to hire a PAC?

If annual income exceeds B/. 36,001.00 or more than 100 documents are issued per month, it will be necessary to hire the services of a Qualified Authorized Provider (PAC), registered with the DGI and officially authorized by resolution.

Exceptions

Government entities are exempt from these limitations and may issue any number of documents per month without the need for a PAC.

Effective Date

These obligations will take effect January 1, 2026, so it is important for taxpayers to review their situation and plan the implementation of a PAC if applicable.

How can LLB Solutions help you?

At LLB Solutions, we have the experience and tools to implement your PAC and ensure compliance with the DGI quickly and securely.

Contact us today and secure your electronic invoicing for 2026!
info@llbsolutions.com | www.llbsolutions.com