Panama
Live since September 2022
Mandate Overview
The mandate
Panama operates a phased mandatory e-invoicing regime under the Dirección General de Ingresos (DGI). The Sistema de Facturación Electrónica de Panamá (SFEP) launched in 2021 as voluntary, then became phased mandatory from September 1, 2022 with new taxpayers and selected sectors, with progressive extensions through 2023-2024 to cover additional taxpayer categories. Every Factura Electrónica must be digitally signed and authorized by DGI through real-time clearance, with the option of using a Proveedor de Autorización Calificado (PAC) for certification — similar to Mexico's model.
Timeline
Key milestones
SFEP launched as voluntary; PAC ecosystem established
First wave of mandatory FE for new taxpayers and selected sectors
Phased extension to additional taxpayer waves
Continued progressive extension toward broader scope
Flowie Coverage
How Flowie supports Panama
Flowie generates FE XML invoices ready for DGI clearance. Local certification partners (Proveedores de Autorización Calificados, PACs) are typically required for digital signature provisioning, DGI integration, and the authorization cycle.
FAQ
Common questions
When does the Panamanian FE mandate apply to my company?
What is a PAC in Panama?
Ready for Panama?
Flowie keeps you compliant, automatically.