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e-Invoice.app

Pakistan e-Invoicing

Updated 9 March 2026

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B2B

phased

since 1 February 2025

Mandatory phased integration of all sales tax registered persons with the Federal Board of Revenue Digital Invoicing (DI) system under the Sales Tax Act, 1990 , as amended by SRO 69(I)/2025 2025.pdf), SRO 1413(I)/2025 and SRO 288(I)/2026 . Corporate and non-corporate registered persons must transmit invoices in real time via the DI APIs.

B2C

phased

since 1 December 2019

Phased mandatory FBR Point of Sale (POS) integration for Tier-1 retailers, which transmits B2C receipts in real time to the Federal Board of Revenue . Structured B2C e-invoices via the Digital Invoicing system remain outside scope for retailers below the Tier-1 threshold.

B2G

mandatory

since 1 February 2025

Mandatory issuance of digital invoices via the Federal Board of Revenue DI system for all supplies to public bodies by sales tax registered persons within the integration scope, in line with SRO 1413(I)/2025 .

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Penalties

Failure to Integrate or Issue Digital Invoice

Failure to integrate with the FBR Digital Invoicing system or to issue invoices through it within the deadlines set by SRO 1413(I)/2025 and SRO 288(I)/2026 attracts penalties under the Sales Tax Act, 1990 and may lead to denial of input tax credit for the buyer.

Standards:

Federal Board of Revenue Digital Invoicing standard

Supported Formats:

JSON (FBR Digital Invoicing API)

Clearance Model:

Real-time reporting and clearance through the FBR Digital Invoicing platform: each invoice is submitted via API for validation, returned with a unique invoice number and QR code, and only then issued to the buyer. Integration is mandatory for in-scope sales tax registered persons.

Archiving Requirements:

6 years retention required under the Sales Tax Act, 1990; digital invoices archived by both supplier and buyer with FBR access on demand

N/A

SRO 69(I)/2025 Launches FBR Digital Invoicing

29 January 2025

Legislative

The Federal Board of Revenue issued SRO 69(I)/2025 2025.pdf), introducing the Digital Invoicing (DI) framework under the Sales Tax Act, 1990 and laying down rules for real-time integration of sales tax registered persons with the centralized DI platform.

Sales Tax Circular 02 of 2025-26 Issued

4 August 2025

Legislative

The FBR issued Sales Tax & Federal Excise Circular No. 02 of 2025-26 consolidating procedural guidance on the Digital Invoicing rollout and clarifying compliance expectations for registered persons.

SRO 1413(I)/2025 Sets Phased Integration Deadlines

11 August 2025

B2B

The FBR issued SRO 1413(I)/2025 prescribing phased integration deadlines for corporate and non-corporate sales tax registered persons. Technical onboarding is supported through the DI Technical Documentation and the DI User Manual v1.4 .

SRO 288(I)/2026 Refines Digital Invoicing Rules

18 February 2026

B2B

The FBR issued SRO 288(I)/2026 , refining technical and procedural rules of the Digital Invoicing system and clarifying the obligations of integrators, software providers and sales tax registered persons.

Notification 2577609 Extends Integration Deadlines

9 March 2026

B2B

The FBR issued Notification 2577609 dated 9 March 2026 extending integration deadlines for sales tax registered persons connecting to the Digital Invoicing platform , in response to industry readiness considerations.