Pakistan’s Federal Board of Revenue (FBR) announced new rules requiring all registered businesses to electronically link their fiscal devices with the tax agency on 29 January 2025.
Pakistan has rolled out a new electronic invoicing system, requiring all registered businesses to integrate their sales tax systems with the FBR by 3 February 2025.
This initiative, introduced through amendments to the Sales Tax Rules, 2006, aims to streamline tax collection and enhance transparency.
Under the new regulations, businesses must use FBR-approved software and hardware to generate digital invoices with QR codes. These invoices must be shared with the FBR in real time, ensuring accurate transaction reporting and minimizing tax evasion.
The invoices generated during any period of failure of electronic invoicing software or point of sales software including disruption caused by intent or power failure shall be clearly identified as invoices issued in the offline mode and shall be uploaded within 24 hours of restoration.
