The Federal Board of Revenue (FBR) of Pakistan has issued new directives mandating the electronic integration of invoicing systems for all registered taxpayers. According to Statutory Regulatory Order (SRO) 709(I)/2025, dated April 22, 2025, corporate entities are required to commence issuing electronic invoices by May 1, 2025, while non-corporate entities have until June 1, 2025. This initiative aims to enhance tax digitization and compliance across the country. Taxpayers must connect their invoicing hardware and software with the FBR’s centralized computerized system through either a licensed integrator or Pakistan Revenue Automation Private Limited (PRAL).
The electronic invoicing systems must be capable of generating, processing, analyzing, and storing invoice data, issuing sales tax invoices in a prescribed format, creating secure digital signatures, and transmitting invoice data to the FBR in real-time. Each invoice will include a unique FBR invoice number encoded in a QR code. Additionally, the systems are required to maintain detailed logs for all modifications, cancellations, and system events to ensure transparency and accountability. The FBR emphasizes that no supply shall be made unless it is through an electronically integrated outlet, and the issuance of an FBR invoice is mandatory. This move is part of a broader effort to curb tax evasion, boost revenue collection, and enhance documentation within Pakistan’s economy.
