Pakistan FBR Notification Amending Sales Tax and Federal Excise Electronic Invoicing Rules

• Pakistan’s FBR has extended electronic invoicing/integration rules to persons required to issue electronic invoices or integrate under the Federal Excise Act, 2005, and to services taxed under the Islamabad Capital Territory (Tax on Services) Ordinance, 2001.
• Taxpayers already integrated with FBR’s computerized system will not need a separate technical integration solely because they also have liabilities under federal excise or ICT services tax.
• Electronic invoice requirements now include additional federal excise fields such as duty type, rate, unit price, amount payable otherwise than in sales tax mode, and the relevant SRO/schedule reference and serial number.
• Where federal excise duty applies, the e-invoice must include the particulars required under the Federal Excise Act and related ICT services rules.
• If sales tax, federal excise duty, and services tax apply to the same transaction, one electronic invoice with separately identifiable particulars for each tax is sufficient; this does not change the levy, collection, payment, adjustment, or return treatment of federal excise duty.

Source: download1.fbr.gov.pk

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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