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Panama Tax Information

7% ITBMS

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

Therapist Services to Invoice

  • Individual therapy
  • Couples therapy
  • Family therapy
  • Group therapy
  • Assessment sessions
  • Crisis intervention
  • Telehealth sessions

Invoice Requirements in Panama

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

Payment Terms

Payment at time of service. Insurance claims filed separately if applicable.

Contado15 días30 díasCrédito

Payment Methods in Panama

Bank TransferBanco GeneralBanistmoCredit CardCash USD

Therapist Invoice Tips

  • Include CPT codes
  • Note session duration
  • Reference diagnosis codes
  • Document session dates
  • Meet HIPAA requirements

Frequently Asked Questions

What tax rate applies to 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 therapists in Panama?

Common payment methods in Panama include: Bank Transfer, Banco General, Banistmo, Credit Card, Cash USD. Payment at time of service. Insurance claims filed separately if applicable.

What should therapist invoices include in Panama?

Your invoice should include: RUC number, DGI registration, Client RUC, Invoice number. For therapist services specifically, also include: Individual therapy, Couples therapy, Family therapy.

What should therapy invoices include?

Provider info, NPI number, CPT codes, diagnosis codes, session dates, and fees. Meet insurance requirements.

How do therapists handle insurance?

Create superbills for clients to submit. Or file claims directly if in-network. List insurance vs. self-pay rates.

What is Panama's ITBMS rate?

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