Initially, this group of taxpayers was supposed to start issuing electronic invoices to any public buyer of the state of Panama from 1 November 2022. The new resolution grants a grace period to suppliers dealing with educational centers belonging to the Ministry of Education until 31 March 2023. Starting April 2023, all taxpayers should be issuing exclusively e-invoices to any public contracting entities.
Furthermore, the resolution states that all taxpayers supplying goods and services t…