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Pakistan e-Invoicing

Updated 9 March 2026

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • Penalties
  • FAQ

Pakistan runs a real-time reporting model. B2B integration with the Federal Board of Revenue Digital Invoicing system is phased in for sales-tax-registered persons from February 2025, with B2G invoicing to public bodies mandatory from the same date. B2C runs via FBR POS integration for Tier-1 retailers since 2019.

Pakistan e-Invoicing Overview

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.
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 .
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.

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Implementation Timeline(5 events)

Key mandate dates. Select a date for detail, or show all updates below.

SRO 69(I)/2025 Launches FBR Digital Invoicing
29 January 2025
Legislative
The Federal Board of Revenue issued SRO 69(I)/2025 , 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.

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Compliance Regime

CTC Model
Real-time reporting
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.
Network
Real-time reporting
Standards
Federal Board of Revenue Digital Invoicing standard

Record-keeping & Reporting

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

Technical Formats

JSON (FBR Digital Invoicing API)

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.

Official Sources

  • fbr.gov.pkOfficial site
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Related Countries

  • BangladeshPhased
  • IsraelPhased
  • MalaysiaPhased
  • NepalPhased

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. 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.

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.

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.