Pakistan
Live since July 2022
Mandate Overview
The mandate
Pakistan's Federal Board of Revenue (FBR) operates a real-time sales tax e-invoicing system, with technical integration delivered through the Pakistan Revenue Automation Limited (PRAL) platform. Mandatory real-time integration was first introduced for Tier-1 retailers (large retailers under Sales Tax General Order No. 4 of 2019), then progressively expanded to other sales tax registered persons (STR-registered). Through 2024-2025, the FBR rolled out further phases via SRO 1842(I)/2024 and subsequent notifications, integrating manufacturers, importers, and wholesalers into the central digital invoicing system. Each invoice must be transmitted to the FBR system in real time and carries an FBR-issued invoice number and QR code.
Timeline
Key milestones
STGO No. 4/2019 introduces real-time invoicing for Tier-1 retailers
Phase 1 mandate for Tier-1 retailers fully enforced
SRO 1842(I)/2024 expands mandate to manufacturers, importers, and wholesalers
Further phases for additional STR-registered taxpayer categories
Flowie Coverage
How Flowie supports Pakistan
Flowie tracks Pakistan regulatory developments. Native FBR integration via PRAL is on the roadmap as the program expands to broader taxpayer categories.
FAQ
Common questions
When does FBR e-invoicing apply to my company?
What format is used?
Ready for Pakistan?
Flowie keeps you compliant, automatically.