Panama adopted the Resolution No. 201-5617 of June 15, 2023, which establishes the procedure for users of fiscal equipment who are migrating to the Electronic Invoicing System to inform the General Directorate of Revenue of the surrender of any fiscal equipment. The regulation seeks to optimize the process of adoption of the Electronic Invoicing System.
The requirements to adopt this process are:
It is important to clarify that the replacement of a tax equipment due to damage or memory exhaustion is not subject to this procedure. In these cases, the taxpayer must inform the distributor or its authorized technical service centers, and they must file the informative declaration of disincorporation of the tax equipment before the General Directorate of Revenue.
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