Real-time reporting and FBR approval for corrections
- Pakistan’s Federal Board of Revenue (FBR) has issued Sales Tax General Order No. 01 of 2026, solidifying its clearance-based Continuous Transaction Control (CTC) model for e-invoicing.
- The updated rules mandate electronic issuance and real-time reporting of all invoices through FBR-licensed integrators, allowing companies flexibility to use single or multiple providers for transmission.
- Strict limitations are placed on invoice corrections: cancellations, amendments, or deletions are permitted only within 72 hours via the FBR system; beyond this window, any changes require approval from the Commissioner of Inland Revenue, effectively preventing retroactive adjustments.
Source Thomson Reuters
FBR Tightens E-Invoicing Controls, Limits Invoice Edits to 72 Hours
- FBR issued new compliance directions for integrating electronic sales tax invoicing systems via STGO 01 of 2026.
- Taxpayers can now use one or more licensed integrators for system integration.
- Strict controls introduced: electronic invoices can only be canceled, deleted, or edited within 72 hours of issuance.
- Amendments after 72 hours require prior approval from the Commissioner Inland Revenue under specific conditions.
Source: assets.kpmg.com
Briefing document & Podcast: E-Invoicing and E-Reporting in Pakistan
- 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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