Country pack

community

Panamá

Ekwo is free, open source accounting software. Its Panama pack carries the chart of accounts (Catálogo de cuentas propio, organizado sobre la NIIF para las PYMES, 152 accounts), 4 tax rates in USD, the periodic return (Declaración Jurada del Impuesto de Transferencia de Bienes Corporales Muebles y la Prestación de Servicios (Formulario 430), 29 boxes), and the financial statements (Estado de situación financiera, Estado de resultado integral). Last checked on 2026-09-26 against 14 texts of law and official sources.

Country code
PA
Currency
USD
Pack version
0.3.0
Last checked
2026-09-26
Set up Ekwo for PanamáThe pack, file by file

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.
  • default (default) — 152 accounts, for companies
TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.
13 taxes at rates of 0, 7, 10, 15
domestic, exempt, export, foreign_services_received, not_subject
Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.
  • PA-DGI-430 — 29 boxes, filed month or quarter
When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.
  • day 15 of the month after the period
The file it is deposited asThe brick of packages/formats that writes it, where one exists.
  • filed by hand on the administration’s portal
Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.
no profile declared
Where the tax balance landsThe accounts a filed declaration settles to, by role.
  • payable 241501
  • receivable 139502
Bank statementsThe formats this country’s banks send, and whether anything here reads them.
  • csv no reader yet
Payment filesThe formats the country’s banks accept for an outgoing payment.
no format named
Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.
  • PA-NIIFPYME-ESF — 29 lines
  • PA-NIIFPYME-ERI — 9 lines
Who has read itA pack is reviewed when a named professional has read it against the law, and never before.
community no named reviewer
14 sources cited
Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.
2026-09-26
Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.
0.3.0 — published 2026-10-23
es

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

PA-DGI-430declaration

Free, for everComputed from the ledger, frozen box by box, filed by hand on the administration’s portal, and what it owes is carried to 241501. The deposit number and the administration’s own words come back into your own database.

OperatedTransmission: the credentials, the certificate and a channel somebody keeps running. The return stays yours.

csvbank statement

Free, for everNot yet: no brick of packages/formats/ reads csv.

OperatedFetching the statement without being handed it: a PSD2 aggregator contract.

What it was built from

14 sources — the law this pack was read against

Partners

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Your company in Panamá, on Ekwo.

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Set up Ekwo for Panamá