Mandatory E-Invoicing Requirement for Large Taxpayers

Effective June 1, 2025, Pakistan’s FBR mandates large taxpayers to adopt mandatory e-invoicing, integrating their accounting, invoicing, and POS systems with the FBR’s infrastructure for real-time validation and secure archiving of electronic invoices.
E-invoicing in Pakistan currently applies to goods, excluding services in most regions except Islamabad. Non-corporate taxpayers must register by July 1, 2025, as a prerequisite for future e-invoicing compliance phases.
Pakistan’s e-invoicing system validates transactions in real-time, ensuring proper registration and traceability while requiring companies to store invoices electronically in compliance with technical specifications for a period of six years.
In November 2023, the FBR expanded e-invoicing to select FMCG taxpayers, requiring manufacturers, importers, wholesalers, and distributors to issue digital sales tax invoices through an approved system from February 1, 2024.
Since April 2024, FMCG importers and suppliers must comply with real-time electronic invoicing, reflecting Pakistan’s broader initiative to digitize tax processes, enhance transparency, and reduce tax evasion through improved oversight and reporting.

E-invoicing