The Federal Board of Revenue (FBR) has announced new requirements for businesses to generate and transmit electronic invoices as part of efforts to modernize tax collection.
Under S.R.O. 709 (1)/2025, corporate registered persons must integrate their hardware and software with the FBR’s computerized system by May 1, 2025. Non-corporate registered entities have until June 1, 2025, to comply.
The directive, authorized under the Sales Tax Act, 1990, aims to enhance transparency and streamline tax reporting. Businesses must use approved license integrators or the FBR’s PRAL (Pakistan Revenue Automation Limited) system to transmit invoices electronically.
Failure to comply could result in penalties, though specifics were not detailed in the notification. The move aligns with broader digitization initiatives by Pakistan’s government to curb tax evasion and improve fiscal oversight.