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This guide provides an overview of e-Invoicing requirements in Pakistan, including the legal framework, the use of the Federal Board of Revenue (FBR) e-Invoicing system, compliance obligations, and key reporting considerations. It is intended to assist businesses that issue or receive invoices for transactions subject to Pakistani Sales Tax (ST).
Pakistan introduced mandatory e-invoicing as part of its broader digital tax reform agenda led by the Federal Board of Revenue (FBR). The system was initially rolled out in 2021, targeting large-scale manufacturers with annual turnover exceeding PKR 100 million. The mandate requires notified taxpayers to integrate their ERP/POS systems with the FBR’s Invoice Management System (IMS) via the Tax Asaan Portal.
Pakistan operates a centralised clearance Continuous Transaction Control (CTC) model, where invoices must be submitted in structured JSON format for real-time validation. Once validated, the FBR issues an Invoice Reference Number (IRN), UUID, QR code, and digital signature before the invoice can be legally issued. The scope is expanding in phases, with additional sectors notified by the FBR.
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Under the Sales Tax Act, 1990 and Sales Tax Rules, 2006: Failure to issue e-invoice: PKR 5,000 or 3% of tax involved (whichever is higher).
Failure to maintain records: penalty generally 1% of transaction value.
Repeated or deliberate non-compliance may result in: Suspension of sales tax registration, recovery proceedings, sealing of business premises (Section 48)
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Staying compliant involves understanding local VAT regulations in different countries, maintaining accurate records, and using the right documentation. VAT IT offers expertise in these areas, ensuring that your VAT reclaim processes align with regulations in each jurisdiction.
Your go-to hub for news, thought leadership and practical guides across VAT reclaim, VAT and sales tax compliance, and e-invoicing.
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