Pakistan Implements New E-Invoicing Rules for Sales Tax
On January 29, 2025, Pakistan's Federal Board of Revenue (FBR) introduced significant changes to the country's sales tax invoicing system with the issuance of Notification S.R.O. 69 (I) 2025. The amendments to the Sales Tax Rules, 2006, mandate that.
Key Changes and Requirements
Under the new rules, businesses must use approved hardware and software to generate electronic invoices, including QR codes, and transmit transaction data in real time to the FBR. Registered persons must also store transaction data securely and maintain logs for auditing purposes.
- Integration with FBR System: All registered persons must link their invoicing systems to FBR’s platform.
- Digital Invoices: Invoices must include unique numbers and digital signatures, with QR codes for verification.
- Data Storage: Systems must store transaction data securely for at least six years for auditing.
Exemptions and Compliance
Businesses already integrated with the FBR system are exempt from re-registration. However, failure to comply with the new rules will result in penalties.
Licensing and Deadlines
Only licensed integrators, like Pakistan Revenue Automation, can provide integration services. While the official deadline for integration is February 3, 2025, the Commissioner Inland Revenue can extend it by up to 60 days.
Additional Provisions
The regulations apply to both online and offline sales. In cases of system failure, businesses can issue offline invoices, but they must upload them to the system within 24 hours once connectivity is restored.
There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.
