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What Happens to Panama's Free DGI Invoicer in 2026?

If your company is past B/.36,000 in annual revenue, the free DGI invoicer is no longer enough. Here's how to migrate to a Qualified Authorized Provider (PAC) with cifraHQ.

cifraHQ
  • Built for the Americas
  • Multi-country compliance
  • 100% cloud, mobile-ready

Is your company past B/.36,000 in annual revenue?

Under Executive Decree 367 implementing Law 256 of 2021, you're required to issue electronic invoices through a DGI-authorized PAC. The free invoicer no longer meets your company's requirements. See the migration steps ->

What You Need to Know About the Free DGI Invoicer

Panama's Directorate General of Revenue (DGI) offers a free invoicer with specific conditions. Know when it applies and when you have to migrate.

The B/.36,000 Limit

The free DGI invoicer is authorized only for companies with annual revenue below B/.36,000. Once you cross that threshold, migration to a PAC is mandatory, not optional.

Legal basis: Executive Decree 367 - articles on obligated taxpayers

Mandatory: Law 256 of 2021

Electronic invoicing in Panama is mandatory under Law 256 of 2021, implemented through Executive Decree 367. Every invoice must carry a CUFE (Unique Electronic Invoice Code) generated by the PAC.

Legal basis: Law 256 of 2021 & Executive Decree 367

PAC Authorization (Resolution 201-7136)

Only PACs certified under Resolution 201-7136 can transmit, validate and digitally sign electronic invoices in Panama. cifraHQ integrates three certified PACs: WebPOS, Alanube and The Factory HKA.

Legal basis: DGI Resolution 201-7136

When Do I Have to Migrate to a PAC?

The obligation to migrate depends on your annual revenue and the implementation phase the DGI has assigned to your company type.

Already past B/.36,000?

Migrate immediately. Continuing on the free invoicer above the revenue threshold violates Executive Decree 367 and exposes you to DGI penalties.

Close to the limit?

Plan the migration now. Integrating with a PAC takes 2 to 4 weeks, including digital certificate setup, DGI sandbox testing and team training.

Still under the limit?

Use the time to prepare. As you grow, you'll need PAC integration. Choose an ERP with native integration so the transition is friction-free when the moment arrives.

Steps to Migrate from the Free Invoicer to a PAC

The migration is straightforward with the right support. cifraHQ stays with you from initial setup through DGI testing.

Estimated migration time
2 – 4 weeks
Includes setup, digital certificate and DGI testing
1

Confirm your annual revenue

Check whether your annual revenue exceeds B/.36,000. If it does, migration is mandatory under Executive Decree 367. Consult your tax return or your accountant.

2

Obtain your digital certificate

Request a digital certificate (electronic signature certificate) from a recognized certification authority in Panama. This certificate is required for the PAC to digitally sign your invoices.

3

Choose a DGI-certified PAC

Pick an authorized PAC under Resolution 201-7136. cifraHQ integrates natively with WebPOS, Alanube and The Factory HKA - the three market leaders in Panama.

4

Configure the integration in cifraHQ

cifraHQ handles CUFE generation, real-time transmission to the DGI and digital tax archive requirements automatically. Your accounting and invoicing stay unified on one system.

5

Test in the DGI sandbox

Validate the full configuration in the DGI test environment before go-live. The cifraHQ implementation team stays with you through certification and production go-live.

Authorized DGI PACs Integrated in cifraHQ

cifraHQ integrates natively with the three main PACs certified by the DGI of Panama under Resolution 201-7136. You pick - we handle the integration.

WebPOS
DGI Certified PAC

DGI-certified PAC provider with real-time invoice transmission and validation for companies in Panama. Specialized in the local market with dedicated support.

Alanube
DGI Certified PAC

Leader in electronic invoicing in Panama and Latin America with a robust API-first integration platform. High availability and high-volume document processing.

The Factory HKA
DGI Certified PAC

Enterprise-grade electronic invoicing and tax compliance platform used by thousands of companies across Latin America. Robust solution for high volume.

Automatic CUFE generation

cifraHQ generates the Unique Electronic Invoice Code (CUFE) automatically on every sales transaction, ensuring full compliance with Law 256 of 2021 with no manual step.

Why Migrate to cifraHQ?

You don't just switch invoicers - you get a complete cloud ERP with accounting, inventory, payroll, sales and tax compliance integrated.

Native PAC integration

No external middleware. cifraHQ connects directly with WebPOS, Alanube and The Factory HKA. Your sales invoices are transmitted to the DGI in real time, automatically.

Unified accounting + invoicing

Every electronic invoice automatically generates its accounting entry, updates the ITBMS receivable and is reflected in your financial statements in real time. No double entry.

100% cloud, no installations

Access from any device. Automatic updates as the DGI changes requirements. No on-prem servers, no manual updates, no IT costs.

Local support in Panama

Implementation team with hands-on experience in DGI, CSS, MITRADEL and Law 256 requirements. We stay with you from setup through ongoing compliance.

Multi-entity ERP

Manage multiple companies in the same group from one system. Ideal for holdings, business groups and companies with subsidiaries in Panama or other LATAM countries.

Digital tax archive included

Comply with retention and archival requirements for electronic tax documents. cifraHQ stores the history of electronic invoices and their PAC responses for the legally required period.

FAQ: The Free DGI Invoicer in Panama

Direct answers to the most common questions about migrating from the free invoicer to a PAC in Panama.

What happens to Panama's free DGI invoicer in 2026?
The free DGI invoicer remains available only for companies with annual revenue under B/.36,000. Companies above this limit must migrate to a Qualified Authorized Provider (PAC) certified by the DGI, under Executive Decree 367 implementing Law 256 of 2021.
What is the limit on the free DGI invoicer?
B/.36,000 in annual revenue. If your company exceeds this amount, Law 256 of 2021 and Executive Decree 367 require you to issue electronic invoices through a DGI-authorized PAC.
How do I migrate from the free invoicer to a PAC in Panama?
Steps: (1) confirm your revenue exceeds B/.36,000, (2) obtain a digital certificate, (3) select a PAC certified under Resolution 201-7136, (4) configure the ERP integration, (5) test in the DGI sandbox. cifraHQ simplifies the process with native integration to WebPOS, Alanube and The Factory HKA.
What is a PAC in Panama?
A PAC (Qualified Authorized Provider) is a company certified by the DGI under Resolution 201-7136 to transmit, validate and digitally sign electronic invoices. PACs act as technical intermediaries between your company and the DGI. The PACs integrated in cifraHQ are WebPOS, Alanube and The Factory HKA.
What is CUFE in Panama electronic invoicing?
CUFE (Unique Electronic Invoice Code) is a unique alphanumeric code generated by the PAC that identifies each invoice in the DGI system. It's mandatory on every invoice issued under Law 256 of 2021. cifraHQ generates the CUFE automatically on every sale.
Is electronic invoicing mandatory in Panama in 2026?
Yes. Law 256 of 2021, implemented through Executive Decree 367, makes electronic invoicing mandatory in Panama. Companies with annual revenue above B/.36,000 are already required to use an authorized PAC. Non-compliance can result in DGI penalties.

Ready to Migrate? Start with cifraHQ

Native integration with WebPOS, Alanube and The Factory HKA - all inside a complete cloud ERP built for Panamanian companies.