PAKISTAN

E-INVOCING

Delve into the compliance standards, unravel the e-invoicing framework and infrastructure. ​

Note: the Country Profile below is focused on the current eInvoicing and eReporting obligations.

Scope

B2B eInvoicing for tax-registered persons dealing with fast-moving consumer goods

Adoption timeline

February 1st, 2024

Model

​CLEARANCE MODEL​

​The obligation requires that tax invoices be issued electronically in real-time, following integration with the Federal Board of Revenue (FBR) system through an authorized provider

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Format

JSON

Archiving

It is mandatory to store invoices for 6 years

External references:

• FBR – Federal Board of Revenue – [link]​
• Sales Tax Rules – [link]

Other requirements

Real-time reporting ​

Registered restaurants, cafes, eateries, snack bars, hotels, and Tier 1 retailers must integrate all branches with the Federal Board of Revenue (FBR) system for real-time sales reporting. They need to install FBR-approved electronic fiscal devices and software, following technical instructions from the FBR website. All sales must be monitored through these devices, with no transactions allowed outside the system