The Federal Board of Revenue (FBR) of Pakistan has formally extended the electronic invoicing requirement to all sales tax-registered persons through Notification SRO 709(I)/2025 issued on 22 April 2025.
This move follows an earlier amendment under SRO 69(I)/2025 to the Sales Tax Rules 2006, which broadened the scope of integration beyond the fast-moving consumer goods sector.
Previously limited to manufacturers, importers, wholesalers, distributors, and combined wholesale-retail operations in the FMCG industry, the revised rules now mandate e-invoicing integration for all businesses registered under sales tax regulations.
According to the notification, corporate registered persons must comply with the electronic integration requirements by 1 May 2025, while non-corporate registered persons have until 1 June 2025. Businesses already integrated with the FBR’s system through earlier mandates will be deemed compliant with the updated rules.
