08.04.23

E-invoicing regulations for new wave of taxpayers

Only last month saw Bolivia accelerate its e-invoicing drive, with the eventual intention of concluding its e-invoicing roll-out in the country. Relatively close Panama is now also imposing fresh e-invoicing obligations on further taxpayers. 

Resolution N°201-0806, published by the General Directorate of Revenue (DG), confirmed that impacted taxpayers who provide services relating to ‘stock exchange, brokerage houses, investment managers, advisors of investments and price providers’ must now adhere to the Electronic Billing System in Panama.  

Impacted taxpayers must comply with e-invoicing obligations from 31 August 2023.  

The measure is part of a wider e-invoicing initiative to bring further taxpayers under the scope of the regime. You can read more about e-invoicing in Panama on our dedicated country-specific page here.