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) enti…