Resolution 201-6299 enters into force on 1 January 2026.

Panama’s tax authority (DGI) published Resolution 201-6299 of 29 July 2025 in the Official Gazette No. 30350 on 25 August 2025, updating the criteria for registered taxpayers to use the DGI’s free e-invoicing service.

Under the new rules, only taxpayers with annual gross revenue up to USD 36,000 and a monthly limit of 100 issued documents are eligible. Those exceeding these thresholds must instead use a system provided by a qualified third-party vendor (PAC).

Previously, the service was available to taxpayers with annual revenue up to USD 1,000,000 and unlimited document issuance.

Resolution 201-6299 enters into force on 1 January 2026.