Panama published Resolution No. 201-0717 of 26 January 2023 in Official Gazette No. 29712 on 31 January 2023, which regulates the phases for banks and other financial institutions to comply with the requirements to issue invoices using authorized fiscal equipment or through the e-invoicing system, Sistema de Facturación Electrónica de Panamá (SFEP), as per Law No. 256 of 26 November 2021. As previously reported, Executive Decree No. 3 of 20 January 2023 revised the e-invoicing implementation deadlines for certain taxpayers, including a three-phase approach starting 30 April 2023, 30 June 2023, and 31 August 2023 for operations and services carried...