Panama's tax authority issued Resolution 201-6299 in July 2025, establishing amended criteria for using its free electronic invoicing service, effective January 1, 2026.

Under the new rules, only taxpayers with annual revenue up to US$36,000 and issuing no more than 100 monthly documents may use the free service. Businesses exceeding these thresholds must adopt systems from authorized third-party providers.

The changes represent a shift toward privatization of e-invoicing services for medium and larger enterprises, while maintaining government support for micro-businesses. This follows broader regional trends in Latin America where tax authorities are increasingly partnering with private sector providers for digital tax compliance infrastructure.