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Panama Tax Information

7% ITBMS

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

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Panama

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist 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 physical therapists in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

What is Panama's ITBMS rate?

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