Tight Deadlines for Nationwide E-Invoicing Integration in Pakistan
In a decisive push toward tax digitization, Pakistan’s Federal Board of Revenue (FBR) has issued new directives mandating electronic invoicing integration for all registered taxpayers. The rules, outlined in Statutory Regulatory Order (SRO) 709(I)/2025 dated April 22, 2025, set firm deadlines and technical standards for compliance across sectors.
Key Deadlines for Implementation
- Corporate entities were required to begin issuing electronic invoices as of May 1, 2025.
- Non-corporate entities have until June 1, 2025 to comply.
Integration Requirements and Technical Features
Businesses must link their invoicing infrastructure—whether hardware or software—to the FBR’s centralized computerized system, either through a licensed integrator or via Pakistan Revenue Automation Private Limited (PRAL).
To be compliant, e-invoicing systems must:
- Generate and issue sales tax invoices in the FBR’s prescribed format.
- Include a unique FBR invoice number embedded within a QR code.
- Use secure digital signatures for validation.
- Transmit invoice data to the FBR in real time.
- Maintain detailed logs for every modification, cancellation, or system event—supporting full traceability and audit readiness.
The FBR has made it clear: no supply transaction may be carried out unless processed through an electronically integrated outlet, with an officially issued FBR invoice.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
