Panama: Guidance for issuing electronic tax receipts and invoices
Panama: Guidance for issuing electronic tax receipts
Guidance addresses the issuance of electronic tax receipts and invoices.
Executive Decree No. 766 (30 December 2020) in setting forth the rules for electronic billing and the issuance of electronic invoices, provides for the use of certain equipment to document the sales of goods and the provision of services.
Read a February 2021 report (Spanish) [PDF 201 KB] prepared by the KPMG member firm in Panama
The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.