To date, Panama’s e-invoicing trajectory, which obliged impacted taxpayers to issue invoices via Panama’s E-invoicing System (SFEP) has excluded specific exempt taxpayers from the e-invoicing initiative in the country.

Resolution No.201-0418 now imposes fresh e-invoicing obligations on exempt taxpayers.

The resolution establishes 1 March 2024 as the expiry date for all fiscal equipment exemption certificates that do not include an expiry date.

From the certificate expiry date, all taxpayers must issue invoices via the SFEP.

The extension of e-invoicing to also include exempt taxpayers is regarded as part of a drive to roll out e-invoicing uniformly and extensively in the country.

More generally, e-invoicing in South America is accelerating, with multiple countries in the regions imposing e-invoicing obligations. You can read more about that here.