- Pakistan’s Federal Board of Revenue (FBR) has issued Sales Tax General Order No. 01 of 2026, mandating real-time electronic invoicing and reporting through FBR-licensed integrators.
- The updated rules confirm a clearance-based Continuous Transaction Control (CTC) model, requiring all invoices to be issued electronically and reported in real time, with companies having the flexibility to use one or multiple licensed integrators.
- Strict limitations on invoice corrections are now in place: invoices can be cancelled, amended, or deleted within 72 hours via the FBR system, but after this period, direct changes are prohibited and require Commissioner approval, significantly restricting retroactive adjustments.
Source Orbitax
Briefing document & Podcast: E-Invoicing and E-Reporting in Pakistan – VATupdate
- 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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