FBR sets new deadlines for businesses to implement electronic invoicing

ISLAMABAD: The Federal Board of Revenue (FBR) has announced fresh deadlines for businesses across Pakistan to integrate their systems with its electronic invoicing platform, in a move aimed at improving tax compliance and transparency.

Under a new notification, S.R.O. 709(I)/2025, issued on April 22, corporate entities registered with the FBR must electronically link their hardware and software with the board’s central invoicing system by May 1, 2025. Non-corporate registered businesses have been given until June 1, 2025, to complete the integration.

The FBR’s electronic invoicing initiative, which began with the fast-moving consumer goods (FMCG) sector, has now been extended to cover all registered taxpayers. The expansion follows amendments made under Rule 150Q of the Sales Tax Rules 2006.

Initially, under S.R.O. 1525 issued on November 10, 2023, electronic integration was mandatory only for businesses in the FMCG sector. This was further specified through S.R.O. 28 dated January 10, 2024, which enforced the requirement from February 1, 2024.

However, on January 29, 2025, the FBR issued S.R.O. 69, revising the text of Rule 150Q and widening its scope. The latest S.R.O. 709, issued under the updated rule, now requires all businesses—whether corporate or non-corporate—to align their invoicing systems with the FBR’s platform.

The new rules have created some confusion among businesses, particularly over whether the obligations apply only to FMCG firms or to the broader taxpayer base. The FBR has clarified that the integration requirement now applies to all registered entities, not just FMCGs.

By mandating electronic invoicing across all sectors, the FBR aims to standardise sales transaction reporting, strengthen tax documentation, and reduce opportunities for evasion.

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