Terms and Conditions

Terms and conditions of our electronic invoicing services

General Terms and Conditions

Definitions

  1. Authorized Qualified Provider (PAC) means the legal entity authorized by the General Directorate of Revenue to grant authorization of use for Electronic Invoices to taxpayers who use its services.
  2. Technical Sheet means the latest version of the “PAC Technical Sheet” published by the General Directorate of Revenue (DGI) of Panama.

The Service Provider

  1. IDEATI, S.A., hereinafter EFACTURAPTY, is an Authorized Qualified Provider of Electronic Invoicing authorized by the General Directorate of Revenue of the Ministry of Economy and Finance of the Republic of Panama, through Resolution No. 201-5712 dated August 4, 2022.
  2. EFACTURAPTY has the professional technical experience, equipment, necessary infrastructure, and qualified personnel to provide authorized and qualified electronic invoicing in the Republic of Panama. In this regard, it has a robust platform that enables management of electronic documents for reception, validation, and delivery, including transaction processing, storage, and document queries, ensuring optimal times so as not to hinder issuer invoicing processes.
  3. EFACTURAPTY, for the benefit of THE CLIENT and at no additional cost, has professional technical alliances to ensure quality in the provision of services to THE CLIENT.

The Service

  1. EFACTURYPTY provides the service under the following factors and conditions:
  • It receives information from electronic documents issued by taxpayers and applies verification and validation processes to received data, such as data format by field, tax calculation validation, issuer tax data, among others. These validations are defined and updated by the General Directorate of Revenue through the Technical Sheet.
  • If the received information complies with validations, the corresponding authorization and issuance of the electronic receipt will be granted, signed with its digital signature certificate.
  • If received information does not pass validations, a response will be sent to the issuer indicating that the document is not valid and that the electronic receipt could not be issued, adding specific and detailed information on the failure(s), according to validations defined in the Technical Sheet.
  • It will send to DGI, at a later stage, using synchronous or asynchronous delivery mechanisms defined in the Technical Sheet, documents that were authorized, as well as the corresponding Authorization of Use, no later than within forty-eight (48) hours after IT validation.
  • It will guarantee that electronic documents are signed with the issuer’s digital certificate, which must be current and authorized by the National Directorate of Electronic Signature of the Public Registry of Panama to issue electronic invoices.
  • It will provide the technical support required to receive, evaluate, and respond to comments, questions, and claims regarding the Panama Electronic Invoicing System (SFEP) from taxpayers who contract its services.
  • It will keep information provided by taxpayers confidential, as well as information supplied by DGI for its operations.
  • It will maintain an Information Security Management System in processes associated with document Authorizations of Use, according to ISO/IEC-27001 guidelines, and starting in its second year of operation, it shall annually submit to DGI a copy of the corresponding certificate of compliance with that standard.
  • It will guarantee availability of IT services to be provided in the production environment, in accordance with the Service Level Agreement Annex. To this end, it may establish its systems in its own facilities or subcontract third parties, provided they comply with ISO 27001 Information Security certifications and TIER III (or similar) facility security standards in terms of availability.
  • It will provide management of issued invoices through the portal admin.efacturapty.com.
  1. The following are causes that authorize EFACTURAPTY to suspend service to THE CLIENT:
  • When THE CLIENT maintains overdue balances for more than forty-five (45) calendar days. Service restoration will occur within forty-eight (48) hours after overdue amounts are paid.
  • When there is fraudulent or unauthorized use of the service.
  • By instruction of the competent authority or court order.

Obligations

  1. THE CLIENT’S obligations are:
  • Not to carry out operations that affect proper functioning of EFACTURAPTY systems or a subcontractor’s systems, if any.
  • To follow instructions issued by EFACTURAPTY for proper use of the service.
  • Not to use services for criminal actions or uses involving unfair competition practices.
  • To make necessary adaptations in its information systems to use EFACTURAPTY services.
  1. EFACTURYPTY’S obligations are:
  • To address and correct problems reported by THE CLIENT, according to Support Service Levels.
  • To maintain confidentiality of all THE CLIENT’S data, in accordance with personal data legislation, for which it undertakes to:
  • Keep THE CLIENT’S tax information confidential.
  • Protect THE CLIENT’S information using reasonable technologies and procedures.
  • Limit access to THE CLIENT’S information to EFACTURAPTY collaborators or subcontractor personnel (if any), based on need-to-know for carrying out activities related to service provision.
  • Provide contracted services uninterruptedly, except when necessary for maintenance, security, force majeure, or unforeseen events, within the availability framework required by Electronic Invoicing regulations. In such cases, EFACTURAPTY will communicate by email, at least twenty-four (24) hours in advance, the duration of maintenance windows.

Exclusion of Liability

  1. EFACTURAPTY shall not be liable, and support service levels shall not apply, in the following cases:
  • Service interruptions due to causes attributable to THE CLIENT, its information systems, infrastructure, expiration of digital certificates, or improper operation.
  • Service interruptions due to causes attributable to services of the General Directorate of Revenue.
  • Direct or indirect losses, lost profits, and other damages caused by non-provision of services.

Invalidity

  1. If any stipulation in these Terms and Conditions is null according to laws of the Republic of Panama, such nullity shall not invalidate the contract or these Terms and Conditions as a whole; instead, it shall be interpreted as if it did not include the stipulation declared null, and rights and obligations of contracting parties shall be interpreted and observed so that the contract preserves its full effectiveness, in accordance with provisions, terms, and modalities of the contract that remain legally valid.

Applicable Law and Jurisdiction

  1. Any disputes arising between the parties in relation to these Terms and Conditions shall be resolved under Panamanian law.