Electronic invoicing with the DGI in Panama: a practical 2026 guide

Electronic invoicing is no longer optional for most businesses in Panama. If you sell products or services, sooner or later you’ll need to issue receipts that are valid before the Dirección General de Ingresos (DGI). This guide walks you through it in plain language: what it is, who has to comply, and how to get started.

What is DGI electronic invoicing?

It’s a tax document that is generated, signed, and sent digitally to Panama’s Electronic Invoicing System (SFEP). Unlike a traditional printed invoice, it’s validated electronically. It has the same legal standing, and it’s much easier to track.

Each document includes a CUFE (Unique Electronic Invoice Code) that identifies it uniquely before the DGI.

Who is required to invoice electronically?

The regime has expanded in phases. As a general rule:

• Taxpayers who used fiscal devices are moving to the SFEP.
• New taxpayers, and those who request or renew certain procedures, must join the system.
• Many sectors (retail, services, restaurants, workshops) already use it every day.

Tip: check your specific situation with your accountant or directly with the DGI. Dates and scope keep shifting, but the trend is clear: everything is moving to electronic invoicing.

The role of the PAC

To issue invoices, you need a PAC (Qualified Authorized Provider). That’s the certified middleman that validates your documents and sends them to the DGI. Panama has several, such as Digifact, HKA, Factura Fácil, and eFacturapty.

You pay the PAC directly, based on how many documents you issue. Your management software (like SuiteHub) connects to the PAC and sends invoices automatically, so nobody has to upload anything by hand.

Steps to get started

1. Choose your PAC. Compare prices by volume and pick the one that fits your operation.
2. Get your certificate / credentials from the PAC and the DGI.
3. Connect your invoicing software to the PAC. Software that’s already integrated can save you weeks here.
4. Run tests in the certification environment before issuing in production.
5. Issue your first electronic invoice and check the CUFE.

Common mistakes that cost you time

• Leaving it until the last minute. Onboarding and testing take days; don’t wait until you’re facing a penalty.
• Incomplete recipient data. RUC, DV, and name must match the registry.
• Choosing software that doesn’t connect to your PAC. Switching later is expensive. Confirm the integration before you buy.

How SuiteHub makes this easier

SuiteHub comes with integrated DGI electronic invoicing starting with Hub Core. You connect to your PAC (Digifact, HKA, Factura Fácil, or eFacturapty) at no extra charge from us, and during onboarding we help you sign up with the PAC and set it up.

In practice, you go from “I need electronic invoicing” to issuing valid documents in a matter of days instead of months. And you do it from the same platform where you already manage clients, inventory, and reports.

Questions about your case? Message us on WhatsApp and we’ll help you based on how your business works.