- Mandatory E-Invoicing Rollout: The Federal Board of Revenue (FBR) in Pakistan has mandated electronic invoicing for specific categories of sales tax registered entities, including public companies, large importers, and businesses with an annual turnover exceeding Rs. 1,000,000,000 (approximately EUR 3,200,000), as per Notification S.R.O. 1413(I)/2025 issued on August 1, 2025.
- Implementation Deadlines: The rollout will occur in phases with distinct deadlines for registration, testing, and issuance of e-invoices:
- Public companies and large importers must register by August 10, 2025, and begin issuing e-invoices by September 1, 2025.
- Companies with turnover between Rs. 100,000,000 and Rs. 1,000,000,000 must register by September 10, 2025, with issuance by October 1, 2025.
- Smaller companies and other registered persons have staggered deadlines extending to December 1, 2025.
- Compliance Requirements and Penalties: Invoices issued outside of the FBR system will be deemed invalid, impacting input tax adjustments. Non-compliance can result in monetary penalties starting at Rs. 500,000 (approximately EUR 1,600) per instance, escalating to Rs. 3,000,000 (approximately EUR 9,600) for repeated violations.
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- See also
- Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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