Panama, officially the Republic of Panama, is a transcontinental country in Central America, spanning the southern tip of North America into the northern part of South America. It is bordered by Costa Rica to the west, Colombia to the southeast, the Caribbean Sea to the north, and the Pacific Ocean to the south. Its capital and largest city is Panama City.

In Panama, it is mandatory to use fiscal equipment preapproved by the authorities or to apply e-invoicing.

E-invoicing is mandatory for the entities which are exempt from using the preauthorized fiscal equipment and for newly established taxpayers.

Fiscal equipment must include a communication device through which transaction data are provided to the authorities.

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