E-invoicing in Pakistan

Pakistan is launching a mandatory clearance-style e‑invoicing system under the FBR. With phased deadlines stretching into mid‑2025, all registered taxpayers—including corporate and noncorporate entities—must integrate and issue e‑invoices in real time. Targeted initially at FMCG and import/export sectors, the scope now includes all business categories.

Invoice format

Structured JSON or allowed standard format with digital signature, QR, and data fields as per Rule 150Q of Sales Tax Rules, 2006.

Submission or exchange

Data submitted via licensed integrator or PRAL; POS/ERP must connect.

Scope, model and deadlines

Clearance/real‑time reporting; invoice valid only after FBR issuing invoice number. Logging and control integrated.

Invoice format

JSON-based digital invoice, digitally signed, with embedded QR code and unique invoice number (from FBR system).

Submission or exchange

Integration via licensed integrators or PRAL to FBR's IRIS/Tax e‑Invoicing API.

Scope, model and deadlines

Clearance-style; invoices must be submitted and accepted in real-time prior to delivery.

Invoice format

JSON extract, digital signature, QR-coded invoice number included.

Submission or exchange

POS and retail systems must connect to FBR via licensed provider; offline allowed with upload within 24 hours.

Scope, model and deadlines

Clearance; legal validity after FBR assigned invoice number.

Earlier guidance (pending review)

Invoice-level, real-time reporting required for all e‑invoices issued to FBR; replaces aggregate reporting.

Applicable transactions

Full e‑invoice compliance by completed deadlines; no separate VAT filings per invoice.

Format

JSON payload submitted instantaneously; invoice metadata included.