Islamabad, April 23, 2025 — The Federal Board of Revenue (FBR) has issued fresh directives mandating registered taxpayers to integrate their invoicing systems electronically in accordance with the country’s push toward greater tax digitization and compliance.
Through Statutory Regulatory Order (SRO) 709(I)/2025 dated April 22, 2025, the FBR outlined mandatory requirements for the issuance of electronic invoices. It stated that all registered persons must connect their invoicing hardware and software with the FBR’s centralized computerized system via either a licensed integrator or Pakistan Revenue Automation Private Limited (PRAL).
Under the new regulations, May 1, 2025 has been set as the deadline for corporate registered persons to begin issuing electronic invoices. Meanwhile, non-corporate registered persons have been given a slightly extended deadline of June 1, 2025 to comply with the same electronic integration protocols.
This move follows an earlier directive under SRO 69(I)/2025, issued on January 29, 2025, in which the FBR made it mandatory for registered taxpayers to install and operate electronic invoicing systems in a manner prescribed by the Board. The aim is to ensure that every supply made is supported by a digitally generated FBR invoice through integrated outlets, point-of-sale systems, or approved electronic invoice machines.
The FBR has clearly defined the capabilities and functions required of these systems. These include the ability to generate, process, analyze, and store invoice data, issue sales tax invoices in a prescribed format, and create secure digital signatures. Additionally, the systems must be capable of transmitting invoice data to the FBR in real-time and receiving a unique FBR invoice number, which will also be encoded in a QR code printed on each invoice receipt.
Each system must maintain detailed logs for all modifications, cancellations, and system events, ensuring 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 significant move by the FBR is part of a broader initiative to curb tax evasion, boost revenue collection, and enhance documentation in Pakistan’s economy. Businesses are urged to complete the integration process swiftly to avoid penalties and disruptions in operations.