DGI — Panama e-invoicing

Invoicerr does not support Panama

No Panama data file exists anywhere in this repository — no country policy, no identifiers, no tax system, no transmission channel. Nothing on this page is implemented. It is here so that someone who wants Panama support knows what adding it would involve. The countries Invoicerr does cover are listed in the country directory.

Panama's e-invoicing runs through the DGI, the Dirección General de Ingresos, under the FE/CF scheme (factura electrónica / comprobante fiscal), which pre-authorizes every document before it can be delivered to the buyer.

What supporting Panama would involve

System	Factura Electrónica / Comprobante Fiscal (FE/CF)
Authority	DGI — Dirección General de Ingresos
Format	A national XML schema (the DGI FE/CF schema). No provider in backend/src/modules/documents/formats/ builds it today.
Transmission	Submission to the DGI platform for authorization. No transport in backend/src/modules/documents/transports/ talks to it today.

Inherited, unverified

Carried over from an earlier research pass in this repository's own history, and never checked against a primary source. Leads, not facts — confirm every line before writing it into a data file.

• Progressive rollout by sector since 2018, now covering all businesses.
• Digital certificate required for signing.

Which catalogues a contributor would add

Adding a country is data, not code. Adding a country is the procedure and the contract each file has to satisfy; this is only the shopping list for Panama.

• country-policy/data/pa.json — which document actions Panama allows. Start here: without this file every action is refused with a 403, naming the country.
• country-identifiers/data/pa.json — which national identifier a party must carry.
• tax/tax-systems/data/pa.json and vat-rates/data/pa.json — the tax kind, and the rate ladder offered on an invoice line.
• correction-routes/data/pa.json — all eleven canonical correction routes, unverified where unresearched, never omitted.
• b2g-routing/data/pa.json — the channel and format a Panamanian public buyer requires.
• transports/channel-policy/data/pa.json — whether a channel is legally required of a seller established in Panama, and from what date.
• archive/retention/data/pa.json — how long an archived document is kept, and what the duration is counted from.

Add mentions/, content-requirements/, country-fields/, reporting/ and domestic-reverse-charge/ only where the law actually gives them content.

Data alone will not finish the job here: the DGI platform is a transmission channel this repository does not implement, and its XML schema has no format provider. Both are code, not a JSON file — see When a country needs more than a file.

Want Panama supported?

Check the open compliance issues first. If there is no issue for Panama, open one and name which of the files above you need — a request that names one mechanism is far more actionable than "please add Panama".