Documents Required for Business Registration in Panama

Before Kintsugi can submit a Panama ITBMS registration on your behalf, you will need to gather the required documents. This article outlines what is typically needed and where to find it.

Registration Portal

Panama's ITBMS registration is processed through e-Tax 2.0, the DGI's official online portal. You will use your RUC (or NT) number as your login ID and your NIT (Número de Identificación Tributaria) as your access code.

General Document Requirements

The specific documents required depend on whether your business is a Panamanian legal entity or a foreign entity with a permanent establishment in Panama. The following are generally required:

For a Panamanian legal entity (local company):

• Copy of the company's Public Registry certificate (Certificado de Registro Público), confirming incorporation and legal standing

• Copy of the company's Articles of Incorporation or Pacto Social

• Tax Identification Number (RUC), which is derived from the company's Public Registry registration number

• NIT (access code for e-Tax 2.0), obtained from the DGI

• Proof of business activity (e.g., a commercial license or operating permit, where applicable)

• Identification documents for the legal representative (passport or national ID)

For a foreign entity with a permanent establishment (PE) in Panama:

• Proof of the permanent establishment (e.g., lease agreement, branch registration, or official establishment documentation)

• Certificate of incorporation or equivalent from the home country (apostilled or authenticated, as required)

• NT (Número Tributario) assigned by the DGI for the foreign entity

• NIT (access code), obtained from the DGI

• Identification documents for the authorized representative in Panama

Electronic invoicing

Electronic invoicing is mandatory for ITBMS-registered businesses in Panama. Your registration process should include setting up electronic invoicing compliance, as the DGI requires it.

Important reminder on non-resident businesses

If your business has no physical presence in Panama and you supply SaaS services remotely to Panamanian customers, you are not required to register for ITBMS/VAT at this time. No registration documents are needed unless your situation changes (for example, if you establish a physical office or a dependent agent in Panama).

Need help with your Panama registration?

Kintsugi's team can guide you through the registration process. Once our team enables Panama for your account, you can submit your registration request directly in the platform. Reach out to your onboarding manager or our support team to get started.