Glossary

Quick definitions of the acronyms and Spanish terms you'll see throughout the PAC code.

Term	Expansion	Meaning
PAC	Proveedor Autorizado de Certificación	DGI-certified intermediary. Alanube is ours.
DGI	Dirección General de Ingresos	Panama's tax authority.
CUFE	Código Único de Factura Electrónica	The unique ID for a fiscally-valid invoice. Returned by PAC after authorization.
RUC	Registro Único de Contribuyentes	A taxpayer ID. Issued to individuals (NATURAL) or legal entities (JURIDICO).
DV	Dígito Verificador	Verification digit for a RUC. Two digits. Returned by check-digit endpoint.
CPBS	Codificación Panameña de Bienes y Servicios	Goods/services classification codes. Required for invoices to government entities.
MFE	Modelo de Facturación Electrónica	The DGI's electronic invoicing regime in general.
ITBMS	Impuesto sobre la Transferencia de Bienes Muebles y Servicios	Panama's VAT-equivalent. Rate code is part of every line item.
CAFE	Constancia de Autorización de Factura Electrónica	The PDF/HTML representation that the receiver actually sees.
Anulación	(void)	Voiding a previously-authorized document.
Nota de Crédito	Credit note	Reverse-charge document referencing an invoice.
Nota de Débito	Debit note	Additional-charge document. Not implemented yet.
Receptor	Receiver	The buyer / counterparty on an invoice.
Contribuyente	Taxpayer	A registered taxpayer (any RUC holder).
Consumidor Final	Final consumer	An end-customer with no registered RUC.
Gobierno	Government	Government-entity receiver. Triggers CPBS requirement.
Punto de Facturación	Billing point	A logical issuing endpoint, configurable per office. Default 001.
Numeración	Numeration	The 10-digit sequence used by Alanube to identify the document on their side. Not the CUFE.
Codigo de Retención	Retention code	DGI code for tax withholding. Required when the receiver has retention enabled.
Affiliation	(afiliación)	The cryptographic handshake that links a tenant's certificate to Alanube + DGI. Two-step (QR scan + finalize).
pac_company_id	(n/a)	Alanube's identifier for a tenant company. Stored on tenants.
pac_office_id	(n/a)	Alanube's identifier for an office. Stored on offices.
document_id	(n/a)	Alanube's identifier for a single submitted document. Stored on invoices.document_id / credits.document_id.
Location code	Código de ubicación	DGI-defined province/district/corregimiento code, e.g. 8-8-11. Required when creating an office.