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 explains, in plain language, what it is, who must comply, and how to get started without losing your mind.

What is DGI electronic invoicing?

It’s a tax document generated, signed, and transmitted digitally to Panama’s Electronic Invoicing System (SFEP). Unlike a traditional printed invoice, it’s validated electronically and carries the same legal standing —with far better traceability.

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 previously used fiscal devices are migrating 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 daily.

Tip: confirm your specific situation with your accountant or directly with the DGI. Dates and scope change; what doesn’t change is the direction: everything points to electronic invoicing.

The role of the PAC

To issue invoices, you need a PAC (Qualified Authorized Provider). The PAC is the certified intermediary that validates and transmits your documents to the DGI. Panama has several, such as Digifact, HKA, Factura Fácil, and eFacturapty.

You pay the PAC directly based on your document volume. Your management software (like SuiteHub) connects to the PAC to send invoices automatically —no manual uploading.

Steps to get started

1. Choose your PAC. Compare prices by volume and pick the best fit for your operation.
2. Obtain your certificate / credentials with the PAC and the DGI.
3. Connect your invoicing software to the PAC. This is where pre-integrated software saves you weeks.
4. Run tests in the certification environment before issuing in production.
5. Issue your first electronic invoice and verify the CUFE.

Common mistakes that cost you time

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

How SuiteHub simplifies this

SuiteHub ships with integrated DGI electronic invoicing starting from the Core Edition. You connect to your PAC (Digifact, HKA, Factura Fácil, or eFacturapty) with no extra charge from us, and during onboarding we help you contract and configure the PAC.

That means you go from “I need electronic invoicing” to issuing valid documents in days, not months —all from the same platform where you manage clients, inventory, and reports.

Questions about your case? Message us on WhatsApp and we’ll guide you based on your operation.