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Panama Tax Information

7% ITBMS

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

Financial Advisor Services to Invoice

  • Financial planning
  • Investment advisory
  • Retirement planning
  • Tax planning
  • Estate planning
  • Insurance review
  • Wealth management

Invoice Requirements in Panama

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

Payment Terms

Fee-only: project-based or AUM percentage. Flat retainer for ongoing planning.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Financial Advisor Invoice Tips

  • Include advisor registration
  • Reference advisory agreement
  • Note AUM if applicable
  • Document planning deliverables
  • Meet compliance requirements

Frequently Asked Questions

What tax rate applies to financial advisor 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 financial advisors in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Fee-only: project-based or AUM percentage. Flat retainer for ongoing planning.

What should financial advisor invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For financial advisor services specifically, also include: Financial planning, Investment advisory, Retirement planning.

How should financial advisors structure fees?

AUM percentage (0.5-1.5%), flat retainer, hourly, or project-based. Disclose fee structure clearly.

What compliance info should be on invoices?

Advisor registration (CFP, RIA), firm info, and fee disclosure language as required.

What is Panama's ITBMS rate?

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