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Panama Tax Information

7% ITBMS

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

HR Consultant Services to Invoice

  • Recruitment services
  • Policy development
  • HR audit
  • Training programs
  • Compliance consulting
  • Performance management
  • Compensation analysis

Invoice Requirements in Panama

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

Payment Terms

Recruitment: percentage of salary on hire. Consulting: project-based or retainer.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

HR Consultant Invoice Tips

  • Specify service type
  • Include positions filled
  • Note policy documents delivered
  • Reference training attendance
  • Document compliance reviews

Frequently Asked Questions

What tax rate applies to hr consultant 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 hr consultants in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Recruitment: percentage of salary on hire. Consulting: project-based or retainer.

What should hr consultant invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For hr consultant services specifically, also include: Recruitment services, Policy development, HR audit.

How should HR consultants price recruitment?

Typically 15-25% of first-year salary. Flat fees for entry-level positions.

What should HR invoices include?

Service type, deliverables, positions filled (recruitment), or policies delivered (consulting).

What is Panama's ITBMS rate?

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