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Is FBR Digital Invoicing mandatory in Pakistan?

Yes. FBR Digital Invoicing is a legal requirement for the categories of registered persons that FBR has notified, and the rollout is expanding to cover more businesses over time. Once your category and date are notified, integration is mandatory, not optional.

Key points

  • The requirement is issued through FBR notifications and sales tax rules, with specific dates for each category of business.
  • Once notified, you must transmit your sales tax invoices to FBR through the Digital Invoicing system.
  • Continuing to issue invoices outside the system after your date can expose you to penalties and disallowed input tax.
  • Because the scope keeps widening, most registered businesses will need to comply sooner or later.
Digital Invoicing Basics

In short

The safest position is to integrate before your notified date. Iris Connect can have you live in under a week, so being ready early is straightforward.

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