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Panama Tax Information

7% ITBMS

ITBMS is 7% (10% for alcohol/tobacco). No income tax on foreign income. RUC required.

Accountant Services to Invoice

  • Bookkeeping
  • Tax preparation
  • Financial statements
  • Payroll services
  • Tax planning
  • Audit support
  • Advisory

Invoice Requirements in Panama

RUC number
DGI registration
Client RUC
Invoice number
ITBMS (7%)
Total in PAB/USD

Payment Terms

Monthly bookkeeping billed monthly. Tax prep: 50% upfront, 50% on completion.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Accountant Invoice Tips

  • Reference service period
  • Detail returns prepared
  • Include software fees
  • Note complexity factors
  • Reference engagement letter

Frequently Asked Questions

What tax rate applies to accountant invoices in Panama?

Panama has 7% ITBMS. ITBMS is 7% (10% for alcohol/tobacco). No income tax on foreign income. RUC required.

What payment methods are common for accountants in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Monthly bookkeeping billed monthly. Tax prep: 50% upfront, 50% on completion.

What should accountant invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For accountant services specifically, also include: Bookkeeping, Tax preparation, Financial statements.

How do accountants price tax preparation?

Based on complexity: forms, schedules, and documentation required.

Should accountants charge for questions?

Include reasonable questions. Track time for extensive consultations.

What is Panama's ITBMS rate?

Panama applies 7% ITBMS on most goods and services. Higher rates for alcohol, tobacco, hotels. Exports exempt.