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Pakistan e-Invoicing

Updated 9 March 2026

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  • Mandates
  • Penalties & Compliance
  • Technical
  • SAF-T
  • Timeline
  • FAQ
  • Sources
B2B e-Invoicing
phased
since 1 February 2025
B2G e-Invoicing
mandatory
since 1 February 2025
Next deadline
None announced
Formats
JSON (FBR Digital Invoicing API)

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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 , 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 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 .
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.

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Frequently asked questions about e-Invoicing in Pakistan

Yes, e-Invoicing is mandatory in Pakistan for B2G (since 2025-02-01) transactions.

B2B e-Invoicing in Pakistan is in a phased rollout since 2025-02-01. 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 , 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.

B2G e-Invoicing in Pakistan is mandatory since 2025-02-01. 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 .

Pakistan supports the following e-Invoice formats: JSON (FBR Digital Invoicing API).

Pakistan uses the following e-Invoicing standards: Federal Board of Revenue Digital Invoicing standard.

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.

Pakistan has penalties for e-Invoicing non-compliance. 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.

Major ERP systems including SAP, Oracle, Microsoft Dynamics, Sage, and QuickBooks support Pakistan e-Invoicing through JSON (FBR Digital Invoicing API). Integration typically requires Peppol network connectivity or direct API integration.

To integrate with Pakistan e-Invoicing: 1) Ensure your software supports JSON (FBR Digital Invoicing API), 2) Implement the required transmission method, 3) Comply with Federal Board of Revenue Digital Invoicing standard.

Pakistan requires compliance with Federal Board of Revenue Digital Invoicing standard standards. Supported formats include JSON (FBR Digital Invoicing API). Archiving requirement: 6 years retention required under the Sales Tax Act, 1990; digital invoices archived by both supplier and buyer with FBR access on demand

To get started with e-Invoicing in Pakistan: 1) Review Pakistan's specific requirements, 2) Ensure your software supports JSON (FBR Digital Invoicing API) formats, 3) Connect to the required transmission network, 4) Test compliance before deadlines.

B2C e-Invoicing in Pakistan is in a phased rollout since 2019-12-01. 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.

Primary sources for Pakistan

fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk, download1.fbr.gov.pk.

Related Countries

Bangladesh
phased
Israel
phased
Malaysia
phased
Nepal
phased