What is electronic invoicing in Panama?

Panama's Dirección General de Ingresos (DGI) expanded the universe of taxpayers obligated to issue electronic invoices in 2026. The transition from paper fiscal invoices to the Comprobante Fiscal Electrónico (CFE) is not just a format change — it implies DGI integration, use of a Qualified Authorization Provider (PAC), and automated ITBMS compliance.

Who is obligated?

Progressively, all taxpayers with a Panamanian NIT who issue commercial invoices must comply. General Regime taxpayers are already obligated; special regimes enter in phased stages during 2026.

What is a CFE and how is it generated?

The CFE is a digitally signed XML file with a DGI-defined structure containing invoice details: issuer, recipient, products, ITBMS, and other taxes. It's generated in fiscal software, sent to DGI for authorization, and delivered to the client as PDF + XML.

The role of the PAC

DGI works through certified PACs like FacturaHQ. The PAC validates the XML, transmits it to DGI, receives authorization, and returns the authorized document. This flow happens in seconds.

Penalties for non-compliance

Fines for issuing unauthorized invoices, late submissions, or formal errors range from hundreds to thousands of balboas per document. For a business issuing hundreds of invoices per month, cumulative risk is significant.

How to prepare

• Identify your tax regime and your mandatory compliance deadline.
• Evaluate certified PACs (FacturaHQ, among others) — compare costs and support.
• Integrate the PAC with your accounting/ERP system so issuance is automatic.
• Train the administrative team on the new cancellation and note flows.
• Retain XML backups for the period required by DGI.

FacturaHQ is a DGI-certified PAC with native CifraHQ integration and REST API for any other ERP. If you're evaluating how to comply with Panama's electronic invoicing, a 30-minute demo gives a clear answer.