- On 10 November 2023, the Federal Board of Revenue (FBR) announced amendments to the Sales Tax Rules for e-invoicing regulations.
- An integrated supplier, who is a tax-registered person, will be required to install an e-invoicing system provided by a licensed person appointed by the FBR.
- All sales or supplies must be made through this e-invoicing system, and a real-time verifiable e-invoice must be issued for every taxable supply.
- The retention period for records and documents is extended to six years.
- The provision allowing the integrated supplier to use any e-invoice format has been removed.
- However, the integrated supplier can apply for an extension of the grace period for e-invoicing adoption, and during this extension, they will be allowed to continue issuing paper invoices.
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