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Panama Tax Information

7% ITBMS

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

Bookkeeper Services to Invoice

  • Monthly bookkeeping
  • Bank reconciliation
  • Accounts payable
  • Accounts receivable
  • Payroll support
  • Financial reports
  • Catch-up bookkeeping

Invoice Requirements in Panama

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

Payment Terms

Monthly retainer paid in advance. Catch-up projects 50% deposit.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Bookkeeper Invoice Tips

  • Specify period covered
  • Include transaction count
  • Note software used
  • Reference deliverables
  • Document hours if applicable

Frequently Asked Questions

What tax rate applies to bookkeeper 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 bookkeepers in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Monthly retainer paid in advance. Catch-up projects 50% deposit.

What should bookkeeper invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For bookkeeper services specifically, also include: Monthly bookkeeping, Bank reconciliation, Accounts payable.

How to price bookkeeping?

Monthly flat fee based on transaction volume. $300-2000/month typical for small business.

Charge for catch-up work?

Hourly or per-month-behind rate. Catch-up is intensive work, price accordingly.

What is Panama's ITBMS rate?

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