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Panama Tax Information

7% ITBMS

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

E-commerce Services to Invoice

  • Product sales
  • Shipping
  • Gift wrapping
  • Express delivery
  • International shipping
  • Subscription orders
  • Wholesale

Invoice Requirements in Panama

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

Payment Terms

Paid at time of order. Wholesale: Net 30 with credit approval.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

E-commerce Invoice Tips

  • Include SKUs
  • Show itemized shipping
  • Display taxes clearly
  • Reference order numbers
  • Include return policy

Frequently Asked Questions

What tax rate applies to e-commerce 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 e-commerces in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Paid at time of order. Wholesale: Net 30 with credit approval.

What should e-commerce invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For e-commerce services specifically, also include: Product sales, Shipping, Gift wrapping.

What should e-commerce invoices include?

Order number, products with SKUs, quantities, shipping, taxes, and payment method.

How to handle international invoices?

Include clear currency, customs notes, and HS codes if required.

What is Panama's ITBMS rate?

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