Key compliance facts
Standard
FBR-defined XML schema with digital signature
Authority
FBR — Federal Board of Revenue
Mandatory For
Phased — Large taxpayers from 15 Oct 2025; Mid from 1 Nov; Small from 31 Dec 2025
Effective Date
Feb 2024 (initial rollout for FMCG/importers) · 1 Jul 2025 (originally) · revised under SRO 1852(I)/2025
About Pakistan E-Invoicing
Pakistan's Federal Board of Revenue (FBR) is rolling out mandatory e-invoicing under the 2024 Finance Bill and subsequent Statutory Regulatory Orders (SROs). After multiple postponements, SRO 1852(I)/2025 set a revised three-stage timeline: 15 October 2025 — large companies (annual sales above ~PKR 1 billion, approximately €10M, including B2G issuers); 1 November 2025 — mid-sized companies and unincorporated persons (sales between PKR 100M and PKR 1B); 31 December 2025 — small companies below PKR 100M. The mandate applies to sale and purchase of goods primarily; some regions like Islamabad also mandate services. Integrated suppliers must transmit invoice data to FBR's Computerised System, receive a unique FBR invoice number, encrypt and preserve data securely, generate a QR code on the invoice, perform closing on day/week/month, and record adjustments/cancellations with full logs. Non-corporate taxpayers had to register with FBR by August 2025.
Implementation Phases
- ✓
Initial wave (FMCG/importers)
Feb 2024Manufacturers, importers, wholesalers, distributors of FMCGs.
- ✓
Large taxpayers
Oct 15, 2025Companies with annual sales above PKR 1 billion; including B2G issuers.
- ✓
Mid-size companies
Nov 1, 2025Mid companies and unincorporated persons (PKR 100M-1B).
- ✓
Small companies
Dec 31, 2025Companies below PKR 100M annual sales.
Key Compliance Facts
- Operated via FBR Computerised System
- Unique FBR invoice number + QR code on each invoice
- Mandatory daily/weekly/monthly closings with audit logs
- Primarily covers goods; services covered in some regions (e.g. Islamabad)
- Multiple postponements during 2024-2025
- VAT fiscal registers for B2C invoicing also required
Frequently Asked Questions
Is e-invoicing mandatory in Pakistan?
Phased — Large taxpayers from 15 Oct 2025; Mid from 1 Nov; Small from 31 Dec 2025. Status: Phased Rollout.
Which authority regulates e-invoicing in Pakistan?
FBR — Federal Board of Revenue
What e-invoicing standard does Pakistan use?
FBR-defined XML schema with digital signature
What is the e-invoicing model in Pakistan?
Clearance via FBR Computerised System (with QR code and FBR invoice number)
When did Pakistan e-invoicing take effect?
Feb 2024 (initial rollout for FMCG/importers) · 1 Jul 2025 (originally) · revised under SRO 1852(I)/2025