Pakistan Introduces Mandatory E-Invoicing for Corporate Taxpayers and Importers

Pakistan’s Federal Board of Revenue (FBR) has announced the phased rollout of mandatory electronic invoicing, with different deadlines depending on the taxpayer’s business type and turnover. The mandate, set out in Notification S.R.O. 1413(I)/2025 issued on 1 August 2025, applies to public companies, importers, and businesses with annual turnover above Rs. 1 billion (approx. EUR 3.2 million), along with other designated groups.

Affected entities must register, test, and integrate their systems with FBR’s computerized platform via a licensed integrator or PRAL (Pakistan Revenue Automation Pvt. Ltd.) before beginning to issue e-invoices according to the deadlines.

Implementation Timeline

The rollout follows a structured schedule with separate deadlines for registration, testing, and issuance of e-invoices:

• Public companies, major importers, and businesses with turnover above Rs. 1 billion (approx. EUR 3.2 milion):
  • Registration: 10 August 2025
  • Testing: 25 August 2025
  • Issuance of e-invoices: 1 September 2025
• Companies with turnover between Rs. 100 million (approx. EUR 320,000) and Rs. 1 billion (approx. EUR 3,200,000), and qualifying individuals/associations:
  • Registration: 10 September 2025
  • Testing: 30 September 2025
  • Issuance: 1 October 2025
• Companies with turnover below Rs. 100 million (approx. EUR 320,000):
  • Registration: 10 October 2025
  • Testing: 30 October 2025
  • Issuance: 1 November 2025
• Other registered persons:
  • Registration: 10 November 2025
  • Testing: 30 November 2025
  • Issuance: 1 December 2025

Compliance and Penalties

Invoices issued outside the FBR e-invoicing platform will be considered invalid and could jeopardize input tax adjustments. Under the Sales Tax Act, 1990, penalties for non-compliance begin at approximately Rs. 500,000 (EUR 1,600) per violation and may rise to Rs. 3,000,000 (EUR 9,600) for repeated breaches.

There’s more you should know about global e-invoicing changes – learn more about the new and upcoming regulations.