Panama adopted the Resolution No. 201-5617 of June 15, 2023, which establishes the procedure for users of fiscal equipment who are migrating to the Electronic Invoicing System to inform the General Directorate of Revenue of the surrender of any fiscal equipment.  The regulation seeks to optimize the process of adoption of the Electronic Invoicing System.

The requirements to adopt this process are:

• Memorandum informing of the surrender of the fiscal equipment due to the adoption of the Electronic Invoicing System, which must include brand, model, and serial number of the equipment.
• Copy of the first two pages and the last page of the Repair and Maintenance Control Book of the fiscal equipment that is being surrendered.
• A simple copy of the last global daily report or Z report issued for the fiscal equipment being decommissioned.
• Return the die-cut tax plate or stamp on the Security Device of the tax equipment being decommissioned.
• Any other document that may justify the deactivation of the fiscal equipment that is being decommissioned.

It is important to clarify that the replacement of a tax equipment due to damage or memory exhaustion is not subject to this procedure.   In these cases, the taxpayer must inform the distributor or its authorized technical service centers, and they must file the informative declaration of disincorporation of the tax equipment before the General Directorate of Revenue.

For more information please do not hesitate to contact us.