Pakistan Postpones 2025 E-Invoicing Implementation

Pakistan’s FBR has postponed mandatory e-invoicing for corporate VAT-registered businesses to 1 July 2025, with non-incorporated taxpayers required to register by 1 August. Integration with FBR’s digital system is mandatory.
Taxpayers must submit invoice JSON files to the FBR system, receive a unique invoice code, embed it, and ensure secure digital signature, encryption, QR code generation, and logging of all modifications and transactions.
Integrated suppliers—including FMCG importers, manufacturers, and wholesalers—must install certified VAT fiscal registers for automated B2C reporting. These must allow FBR physical and remote access to all digital logs, records, and systems.

E-invoicing