🇵🇦 Panama - E-Invoicing Specifications (FE/CF)

Status: 🟢 Mandatory | Active for all businesses Authority: DGI (Dirección General de Ingresos) Platform: DGI Electronic Invoice System (FE/CF)

1. Context & Overview

Panama has mandatory e-invoicing (factura electrónica / comprobante fiscal) through DGI. The system follows a Clearance Model requiring pre-authorization. Progressive rollout began in 2018.

2. Technical Workflow (Clearance)

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. Generate XML| X[XML Document]
    X -->|2. Digital Signature| Cert[Digital Certificate]
    Cert -->|3. Submit to DGI| DGI[DGI Platform]
    
    DGI -->|4. Validation| V[Schema + Rules]
    V -->|5. Authorization| DGI
    
    DGI -->|6. Return ACK + Number| S
    
    S -->|7. Deliver Invoice| C[Client]
    S -->|8. Store XML| DB[Archive]

🧱 Key Components

1. RUC (Registro Único de Contribuyente): Tax ID
2. Digital Certificate: DGI-approved

3. Data Standards & Formats

A. Required Format

• XML Format: DGI schema
• Encoding: UTF-8
• Digital Signature: Required

B. Document Types

C. Critical Data Fields

• RUC: Tax ID (15 digits)
• ITBMS: VAT (7% / 10% / 15%)
• Número Autorización: Authorization number

4. Business Model & Compliance

A. Workflow

1. RUC Registration: Obtain Panamanian tax ID
2. Certificate: Acquire DGI digital certificate
3. XML Generation: Create schema-compliant document
4. Signing: Apply electronic signature
5. Submission: Send to DGI
6. Delivery: Send to buyer

B. Archiving

• Retention: 5 years
• Format: Original XML

5. Implementation Checklist

• RUC Registration: Obtain Panamanian tax ID
• Digital Certificate: Acquire DGI certificate
• XML Engine: Build DGI schema generator
• Signature Integration: Implement signing
• DGI API: Connect to web services

6. Resources

• DGI Portal: Dgi.gob.pa