The Pakistan Federal Board of Revenue has introduced updated technical specifications (version 1.3) for data sharing via API, applicable to registered taxpayers required to adopt e-invoicing. This move aligns with Pakistan’s shift towards mandatory e-invoicing in the clearance CTC model to enhance transaction controls.
Released on April 18, 2024, the document provides guidance on digital invoice data sharing methods with FBR, covering aspects such as PoS registration, integration steps, invoice model details, web API functionality, sample codes, and annexures including sale type codes, SRO/Schedule codes, UOM codes, and HS codes.
Starting from February 1, 2024, tax-registered entities dealing with fast-moving consumer goods (FMCG) must submit e-invoices in JSON format for every taxable supply in real time. These entities are required to integrate their invoicing systems with FBR, either directly or through licensed integrators, pending FBR approval of such integrators.
