Panama published Executive Decree No. 3 of 20 January 2023 in Official Gazette No. 29706-B on 23 January 2023, which amends Executive Decree No. 25 of 27 June 2022. Executive Decree No. 25 established a schedule for different types of taxpayers/operations 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 (previous coverage). Executive Decree No. 3 provides that the original deadline of 2 January 2023 is maintained for: Private entities authorized by the Panama Maritime Authority...