Peppol, explained

Panama

PA

Panamanian law requires every sale to be documented either with authorised fiscal equipment or through the DGI's Sistema de Facturación Electrónica de Panamá (SFEP), where documents are authorised through a qualified provider (PAC) or the DGI's free invoicer; the system is national and not linked to Peppol.

Guide reviewed .

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Invoicing and electronic documents

Sistema de Facturación Electrónica de Panamá (SFEP)

The DGI's national electronic invoicing system under Article 11 of Ley 76 of 1976, as amended by Ley 256 of 2021. An electronic invoice issued through it meets the requirements of commercial law, is negotiable and can be enforced as an executive title. Peppol is not used.

Electronic invoice under the DGI's technical specification · Official source

Proveedor Autorizado Calificado (PAC)

A DGI-authorised provider that validates the issuer's electronic invoices, returns an authorisation protocol and works with the DGI's reception web services. The specification rests on Resolución 201-0295 of 2021.

XML with W3C XML signature; DGI schemas version 1.00 (ficha técnica V1.00, April 2025) · Official source

Facturador Gratuito

The DGI's free invoicing tool for professionals, entrepreneurs and small businesses. It issues invoices, credit and debit notes and cancellation events but does not integrate with other systems.

Web and mobile tool · Official source

Equipos fiscales

Authorised fiscal equipment, the legal alternative to the SFEP for documenting sales. Newly registered taxpayers may not use it.

Fiscal documents from authorised equipment · Official source

In Panama an implementer first chooses the invoicing method: authorised fiscal equipment, or the SFEP through a PAC or the free invoicer. New taxpayers, suppliers to the State and SEM and EMMA companies have no choice; they must use the SFEP. Integration is with a PAC, which authorises each document and passes it to the DGI under the DGI's technical specification. The DGI publishes the list of authorised PACs.

Panama has no Peppol Authority, and a Peppol invoice is not an SFEP document. The DGI changes deadlines and user duties by resolution. For example, Resolución 201-8793 of 1 December 2022 gave more time to suppliers of Ministry of Education schools, and Resolución 201-6299 of 29 July 2025 updated user duties. Check the legal basis page for current rules.

Timeline

  1. Pilot plan authorised

    Resolución 201-0235 listed the companies authorised for the electronic invoicing pilot plan and published the technical specification.

    Official source

  2. PAC regulation

    Resolución 201-0295 set the rules for qualified authorisation providers (PAC).

    Official source

  3. Ley 256 published

    Ley 256 amended Ley 76 of 1976 to make fiscal equipment or the SFEP the required invoicing methods and to set the e-invoicing duties for new taxpayers and public entities.

    Official source

  4. New taxpayers on the SFEP

    Every new RUC must invoice through the electronic invoicing system.

    Official source

  5. Electronic invoices only for State purchases

    Public entities may accept only SFEP electronic invoices, after Resolución 201-5215 moved the date from 30 July 2022.

    Official source

  6. Free zones and special regimes

    Companies in free zones and special regimes must use fiscal equipment or the SFEP; SEM and EMMA companies must use the SFEP.

    Official source

Peppol in Panama

Directory participants
Not recorded
Document families
Not recorded

Peppol Authority: OpenPeppol.

Peppol Directory data as of .

How to read these numbers

Documents on Peppol

No document-support data has been published for this country.

Registrations over time

No registration history has been published for this country.

Registration dates in the current Directory snapshot.

Participants

No participants are recorded for this country in the Directory snapshot. This does not establish absence from Peppol.