Panama published Law No. 256 of 26 November 2021 in Official Gazette No. 29424-B, which provides new e-invoicing requirements using the Sistema de Facturación Electrónica de Panamá (SFEP). This includes that from 1 January 2022, any new RUC registered taxpayer must use the SFEP as a means of invoicing (billing). For taxpayers in the e-invoicing pilot plan, it is provided that invoices must be issued from 1 January 2023. Further, from 30 July 2022, it is provided that public (government) entities may only accept (receive) invoices for the purchase of goods and services that have been issued electronically through the...