On November 19, 2024, Resolution No. 201-7826 issued by the General Directorate of Revenue was enacted. This resolution repeals Resolution No. 201-7263, enacted on November 12, 2024, which established the issuance of a “Certification of Exemption from the Use of Authorized Fiscal Equipment and the Panama Electronic Invoicing System” for independent professionals, artisans, and artists providing services independently or through civil partnerships. This decision responds to the need to foster dialogue with professional associations to reach a consensus on the invoicing system to be employed.
Consequently, independent professionals, artisans, and artists will no longer be required to request the aforementioned certification to justify their exemption from the obligation to use fiscal equipment and the Panama Electronic Invoicing System.
Consequently, independent professionals, artisans, and artists will no longer be required to request the aforementioned certification to justify their exemption from the obligation to use fiscal equipment and the Panama Electronic Invoicing System.