CUFE (SFEP)

Unique identifier of the electronic invoice in Panama (SFEP/DGI).

Definition

The CUFE is generated at issuance within the SFEP (Sistema de Factura Electrónica de Panamá), either through the DGI's Facturador Gratuito or through a Proveedor Autorizado Calificado (PAC). It makes the invoice verifiable and guarantees its uniqueness.

Origin

Established by Ley 256 of 2021 and Decreto Ejecutivo 766 of 2020, framing the SFEP managed by the Dirección General de Ingresos (DGI) of Panama's Ministerio de Economía y Finanzas.

Example in context

The electronic invoice carries a <cufe>FE0120000123...</cufe> enabling lookup on the DGI portal.

Related terms

• CAE / CAEA — equivalent authorization code in Argentina.