DGI free facturador vs a PAC: which one is right for you?

Since January 2026 every taxpayer has a clear decision: stay on the DGI’s free facturador or contract a PAC. The law sets a threshold, but the practical decision depends on how your business operates. This guide compares both options without romanticism.

The legal rule, in one sentence

Free facturador: allowed only if you invoice less than B/.36,000 per year and issue fewer than 100 invoices per month.
PAC required: anyone exceeding either threshold.

If you’re below both, you can legally stay on the free tool. But the right decision rarely depends on the law alone.

DGI free facturador

For:

Zero direct cost to the taxpayer.
Direct DGI support for strictly fiscal issues.
Enough for a solo entrepreneur with very few invoices per month.

Against:

No mobile apps: only works on the web portal.
No API: doesn’t integrate with your POS, ERP or online store.
No multi-user: you can’t separate salesperson, cashier and accountant permissions.
No catalogs: every invoice is built from scratch or by manual copy-paste.
No advanced reporting: barely summarizes issued documents.
Zero PDF customization: same format for everyone.
No robust contingency mode: if the portal is down, wait.

PAC (via a platform like FacturaHQ)

For:

Native mobile apps (iOS + Android) built for Panama.
RESTful API to integrate with your current stack.
Product and customer catalog with fast search.
Roles and permissions for teams.
Analytical dashboard with ITBMS, sales by channel, top customers, contingencies.
Automatic 72-hour contingency mode.
5-year archive included.
Credit and debit notes with automatic reference to the original CUFE.
Support in Spanish and English, Panama business hours.

Against:

Monthly cost (at FacturaHQ, starting at $19/mo).
Initial learning curve, though smaller than a full ERP suite.

Criteria to decide

Stay on the free facturador if:

You issue fewer than 20 documents per month and plan to keep it that way.
You’re an individual taxpayer with a single recurring client.
You don’t operate outside business hours and never need to issue from mobile.

Move to a PAC if:

You exceed either legal threshold (you’re required).
You issue from more than one point of sale or channel.
You have field salespeople or a team invoicing from different devices.
You need to connect invoicing with inventory, accounting or an e-commerce.
You have corporate clients asking for compliant XML for auto-import.
The time you spend issuing and fixing invoices already exceeds 5 hours per month.

Real costs

Suppose 150 invoices per month. On the free facturador that’s not allowed (you exceed the threshold) but let’s pretend it were. The human time to issue each document manually, with no catalog, no search, no automatic duplication, is 2-3 minutes. That’s 5-7 hours per month just on issuing invoices.

With an integrated PAC, the same volume takes 30-60 minutes in the month (including review). The difference pays for the subscription several times over — even if your personal hour were worth only $10/hour.

What happens with documents already issued on the free tool

If you migrate to a PAC, historical documents issued on the free facturador remain valid. You don’t need to “reissue” anything. You can request the export of your catalog and sequentials when migrating, and start with continuous numbering from FacturaHQ.

Quick decision

If you’re within the thresholds and time isn’t tight: the free tool is fine.
If you exceed the threshold or your time is worth more than $19 per month: a PAC will deliver almost immediate ROI.

FacturaHQ offers a 15-day free trial so you can check without commitment. Most of our customers don’t go back to the free facturador after the first month.