Digital Invoicing in Pakistan, FBR's New Sales Tax Requirement

Every invoice you issue must be generated through FBR's integrated system and transmitted to FBR in real time at the moment of sale, replacing manual invoices that FBR only saw at monthly return time.

Every sale is instantly visible to FBR, buyer, amount, tax charged, seller details all transmitted electronically without delay or manual intervention.

FBR no longer waits for your monthly return to know what you sold, it already knows. Your return must match exactly what the digital system recorded, or discrepancies trigger automatic flags and notices.

For sales-tax-registered buyers, input tax credit will only be allowed on invoices that appear in FBR's digital system, if your supplier isn't issuing digital invoices, your input claim can be legally rejected.

Non-compliance exposes your business to penalties, registration suspension and rejection of buyers' input claims, directly damaging relationships with compliant clients who need verified invoices.