PANAMA: This July 31 was the deadline for those companies that provide goods and services that contract with the Government institutions to request their exception to the implementation of the Electronic Invoicing System.

Maria del Carmen
August 17, 2023

Through Resolution 201-5160a, the tax authority established that on July 31, 2023, expired the deadline for request in a justified manner the exception to the Electronic Invoicing System, for those companies that provide goods and services to the Government.

This request will be subject to a resolution of the General Directorate of Revenue in which such authorization will be approved or not. If an application is not submitted or is rejected, the aforementioned companies must comply with the issuance in the electronic invoicing system.

Gaceta Oficial Digital (

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Maria del Carmen

Maria del Carmen is a regulatory counsel at Sovos. Based in Chile and originally from Mexico, she obtained a Law Degree and a specialization degree in Tax Law in her home country. She also has a Master’s degree in Tax Law from the Panamerican University Mexico, and an International Tax Law Diploma with ITAM and Duke University. Having worked in the SAT for seven years, and in the Pemex tax team, she has gained extensive experience of tax regimes across Latin America.
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