The Pakistan Federal Board of Revenue (FBR) has announced a revised schedule for the launch of structured e-invoicing, now set for September 2025.
The Pakistan Federal Board of Revenue (FBR) has announced a revised schedule for the launch of structured e-invoicing, now set for September 2025. Registrations for the initial phase are nearing completion, but the start date has been postponed by one month. The updated launch timeline is as follows:
September 1, 2025: Large enterprises with annual sales of approximately 1 billion rupees (about €10 million), including B2G invoice issuers, must be registered for testing by August 10, 2025.
October 1, 2025: Mid-sized enterprises and unincorporated entities with annual sales between 1 billion and 100 million rupees.
November 1, 2025: Small companies with sales below 100 million rupees.
This decision aligns with the provisions of the 2024 Finance Bill and F. No. 1(141) ST-L&P/2025/55105-R, which were introduced to the National Assembly to mandate e-invoicing. The registration process with the FBR began in February 2025.
Since April 2024, importers and taxpayers in the fast-moving consumer goods (FMCG) sector have already been subject to e-invoicing requirements.
The FBR is actively communicating with all impacted taxpayers, including importers, manufacturers, and wholesalers/distributors of FMCG, to ensure compliance with the integration of their electronic invoicing systems with the FBR’s digital invoicing platform.
E-Invoicing Submission Requirements
Taxpayers are required to submit invoice data in JSON format, which will result in the issuance of a unique code that must be embedded in the e-invoice before submission to the customer. Integration must be conducted through approved software or via certified integrators for custom-developed systems.
For online sales conducted through e-commerce platforms, integrated suppliers must register their websites, software, and mobile applications with the FBR's computerized system to facilitate the automated generation of electronic invoices in accordance with the specifications set forth by the Board.
E-Invoicing Functionality Requirements
The e-invoicing system must fulfill the following functional requirements:
Generate, receive, record, analyze, and store invoice data.
Issue sales tax invoices in the prescribed format, create a digital signature, and document this signature on each sales tax invoice.
Securely transmit invoice data to the FBR’s computerized system and receive a unique FBR invoice number.
Encrypt and securely preserve reported sales tax invoice data in an irreversible manner.
Generate a QR code based on the unique FBR invoice number and display this code on the receipt.
Perform system closures at the end of each day, week, and month.
Maintain detailed logs of all adjustments, modifications, or cancellations, and record all system events.
B2C Fiscal Registers for Integrated Suppliers
Integrated suppliers, such as manufacturers, importers, wholesalers, and distributors of fast-moving consumer goods, will soon be required to install VAT fiscal registers for B2C invoicing. The FBR will provide notifications to affected suppliers regarding these requirements.
Fiscal registers will be supplied by certified distributors and will facilitate automated daily reporting to the FBR. Integrated suppliers must also ensure physical and online remote access to all records, systems, logs, and documents maintained in electronic form.
How Can KGT Support You?
KGT has created an SAP-integrated e-invoicing add-on solution for Germany, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched the German e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for German e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.
KGT is an SAP partner for PE services and an SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409
