The General Directorate of Revenue (DGI in Spanish) issued Resolution No.201-0235 dated 11 January 2018, published in Panama's Official Gazette 28445-A.
DGI is authorizing the use of electronic invoices, exclusively for companies that are part of a pilot project for this purpose.
Additional guidelines shall be determined by the DGI through additional regulations and published in DGI's website: www.dgi.gob.pa.
One of the main effects of this innovation is that the electronic invoice is uploaded to the DGI's platform.
We will monitor and report on any further developments on this issue.
Ivette E. Martínez S. - imartinez@ims.legal
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