Pakistan
PKThe Federal Board of Revenue (FBR) runs a clearance-style digital invoicing system in which sales-tax-registered persons integrate their invoicing or point-of-sale software, through a licensed integrator or PRAL, and receive a unique FBR invoice number and QR code for each invoice.
Guide reviewed .
Invoicing and electronic documents
FBR digital invoicing (Chapter XIV, Sales Tax Rules 2006)
Integrated persons transmit each invoice, debit note and credit note to the FBR's computerised system in real time and receive a unique FBR invoice number. Buyers can verify on the FBR website that an invoice was reported. This is national tax clearance, separate from Peppol.
FBR electronic sales tax invoice with unique FBR invoice number and 7 × 7 mm QR code · Official source: FBR · Sales Tax Rules 2006, Chapter XIV (as substituted by SRO 69(I)/2025)
Licensed integrators and PRAL
Registered persons connect their hardware and software to the FBR system through an FBR-licensed integrator or through PRAL.
Integration with the FBR computerised system · Official source: FBR · SRO 709(I)/2025, registered persons required to integrate
FBR point-of-sale (POS) integration
The older retail regime under which Tier-1 retailers integrate their points of sale with the FBR. Persons already integrated through POS count as integrated under Chapter XIV.
Integrated POS receipt · Official source: FBR · POS legal provisions
Peppol
Pakistan has no national Peppol Authority on OpenPeppol's list, so OpenPeppol acts as the authority. Peppol delivery does not replace FBR integration.
Peppol BIS Billing, where trading partners agree to use it · Official source: OpenPeppol · Peppol Authorities
In Pakistan an invoice is valid for sales tax only once the integrated system has reported it to the FBR and printed the FBR invoice number and QR code. An implementation therefore has to connect the seller's invoicing or POS software to the FBR, through a licensed integrator or PRAL, before it can issue invoices. It must also handle debit and credit notes, offline invoices and the six-year electronic record. See Chapter XIV of the Sales Tax Rules.
Peppol can carry the commercial document between trading partners, but it does not replace FBR reporting. Check the FBR's digital invoicing legal provisions for later notifications and extensions before relying on the dates here.
Legal guide
B2B and B2G · sales tax invoices
Mandatory for notified registered personsSRO 709(I)/2025 directs registered persons to integrate with the FBR through a licensed integrator or PRAL and to generate and transmit electronic invoices. Corporate persons were due from 1 May 2025 and non-corporate persons from 1 June 2025; the FBR later extended these dates to 1 July 2025 and 1 August 2025.
Official source: FBR · letter of 20 June 2025 extending integration datesInvoice content and records
Prescribed by rule 150R and 150SEach electronic invoice must carry the unique FBR invoice number, a verifiable QR code, the software registration number, seller and buyer details and registration numbers, HS code, unit of measure, tax amounts and the applicable SRO. Invoices, debit notes and credit notes are kept electronically for six years. Supplies of exempt items must also be invoiced through the integrated system.
Official source: FBR · Sales Tax Rules 2006, Chapter XIV (as substituted by SRO 69(I)/2025)Offline operation and extensions
Upload within 24 hoursInvoices issued during an internet, power or software failure must be marked as offline and uploaded within 24 hours of restoration. A Commissioner may extend the integration deadline by up to 60 days in total, during which paper invoices continue.
Official source: FBR · Sales Tax Rules 2006, Chapter XIV (as substituted by SRO 69(I)/2025)Retail · POS integration
Mandatory for retailers above the thresholdsSince 3 November 2025, rule 150Q also requires retailers whose deductible withholding tax under section 236G or 236H of the Income Tax Ordinance exceeded PKR 100,000 or PKR 500,000 in the immediately preceding period to integrate, for the purposes of clause (g) of section 2(43A) of the Sales Tax Act.
Official source: FBR · SRO 2071(I)/2025, retailers required to integrateProvincial sales tax on services
Not covered hereThe FBR rules above cover federal sales tax. This review did not cover the provincial revenue authorities that levy sales tax on services.
Official source: FBR · digital invoicing legal provisions
Timeline
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Digital invoicing rules issued
SRO 69(I)/2025 substituted Chapter XIV of the Sales Tax Rules 2006 on licensing, electronic sales tax invoices and integration.
Official source: FBR · POS legal provisions -
Registered persons notified
SRO 709(I)/2025 set integration dates of 1 May 2025 for corporate and 1 June 2025 for non-corporate registered persons.
Official source: FBR · SRO 709(I)/2025, registered persons required to integrate -
Integration dates extended
The FBR further extended integration to 1 July 2025 for corporate and 1 August 2025 for non-corporate registered persons.
Official source: FBR · letter of 20 June 2025 extending integration dates -
Corporate registered persons
Extended date for corporate registered persons to integrate and issue electronic invoices.
Official source: FBR · letter of 20 June 2025 extending integration dates -
Non-corporate registered persons
Extended date for non-corporate registered persons to integrate and issue electronic invoices.
Official source: FBR · letter of 20 June 2025 extending integration dates -
Retailers added by withholding-tax test
SRO 2071(I)/2025 added rule 150Q(3), bringing retailers above the withholding-tax thresholds into integration.
Official source: FBR · SRO 2071(I)/2025, retailers required to integrate
Peppol in Pakistan
- Directory participants
- 1
- Document families
- 3
Peppol Authority: OpenPeppol.
1 certified service provider based in Pakistan.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- ApplicationResponse1 participant
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 |
Registration dates in the current Directory snapshot.