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Undoubtedly, electronic invoicing is here to stay and within a very short time it will be a system that every natural or legal person must implement to support their transactions for the marketing of goods or the provision of services.
The thematic axis of this article is the electronic invoice in our country from a legal perspective in Panamanian law, with the purpose of examining its historical evolution in the region, the process used to request this type of billing, determining the figures that it converge, their regulation and their particularities.
