The Pakistani Federal Board of Revenue (FBR) has delayed again by one month its e-invoicing mandate for corporate VAT registered businesses.
Pakistan Readies Centralised E-Invoicing and fiscal systems
Live e-invoice reporting to Federal Board of Revenue 1 July 2025 deadline
From 1 July 2025, all major corporate taxpayers must have integrated their accounting, invoicing and point-of-sale systems with the . This follows the 2024 Finance Bill and F. No. 1(141) ST-L&P/2025/55105-R introduced to the National Assembly confirming the introduction of mandatory e-invoicing. The process of registering with FBR started in February this year.
Non-incorporated taxpayers must register with FBR by 1 August 2025.
Since April 2024, importers and FMCG taxpayers have been subject to e-invoicing reporting.
The FBR is confirming with all affected taxpayers their obligations. This would cover importers, manufacturers and wholesalers/dealers/distributors of fast-moving consumer goods to integrate their electronic invoicing system with the FBR’s digital invoicing system.
The requirement is for an invoice JSON file submission, with the return of a unique code to be embedded with the e-invoice before submission to the customer. Integration must be via approved software, or a certified integrator for other systems, including in-house developed systems.
In case of online sale including online market place, the integrated person shall register such website, software and mobile application with the Board’s Computerised System to record the auto-electronic invoices as specified by the Board through a Sales Tax General Order.
E-invoicing functionality requirements
The requirements for the functionality include:
- generate, receive, record, analyze and store invoice data;
- issue sales tax invoices in the prescribed format, create the digital signature and record the digital signature on the sales tax invoice;
- transmit the invoice data to the Board’s Computerised System through secure means and receive the unique FBR invoice number;
- encrypt and preserve the reported sales tax invoice data in an irrevocable and secure manner;
- generate the QR Code on the base of unique FBR invoice number and print the QR Code on receipt;
- must perform closing on close of the day, week and month; and
- every adjustment, modification or cancellation must be recorded duly maintaining logs for each activity; and system events need to be recorded.
