A tax invoice created digitally using electronic tools on a specified format is recognized as a structured electronic invoice. However, if a paper invoice is transformed into an electronic one through copying, scanning, or any other method, it doesn't qualify as an electronic invoice.
It's a setup that changes the old-fashioned method of creating paper invoices and notes into a digital and electronic process. This digital process makes it easy for buyers and sellers to exchange invoices, debit notes, and credit notes in a structured electronic format.
Yes, as per Chapter XIV of the Sales Tax Rules 2006, Electronic Invoicing is mandatory for registered persons notified by the Federal Board of Revenue. At present, as per S.R.O 28 of 2024, the following registered persons are required to implement electronic invoicing:
As per S.R.O 28 of 2024, the effective date for implementation is set to commence from February 1, 2024.
A licensed integrator is an entity licensed under Chapter XIV-BB of the Sales Tax Rules, 2006, to carry out the integration of the registered persons with FBR for the purposes of electronic invoicing.
Yes, for registered persons notified by FBR, it is mandatory to integrate their Point of Sale, Enterprise Resource Planning or any other invoicing system with FBR through a licensed integrator having a valid FBR License for Integration.
However, in order to provide facilitation and mitigate the hardships faced by the registered persons, it is intimated that, until the licensed integrators are notified by FBR, registered persons notified vide S.R.0 28 of Sales Tax dated 10-01-2024 shall integrate their electronic invoicing system with the digital invoicing system of FBR as already available on FBR's website without licensed integrators.
List of valid licensed integrators shall be regularly updated on FBR’s website.
No, a registered person liable to install the electronic invoicing system through a licensed integrator or any licensed integrator shall not be liable to pay any fee to FBR.
No, Physical visit is not required for integration. Technical resources and help material will be available on FBR website.
Technical documentation for integration and Software Data Controller is available for download here.
No, registered persons notified by the Federal Board of Revenue are required to install electronic invoicing software provided by a person having a valid license granted by FBR. After integration with FBR, such electronic invoicing software shall transmit sales tax invoices in real time and electronically to FBR’s server.
Only a licensed integrator having a valid FBR license can configure a registered person’s Point of Sale, ERP or any electronic invoicing software for real time electronic transmission of sales tax invoice to FBR’s server.
Yes, an updated list of integrated FMCG supply chain actors shall be periodically uploaded on FBR website.
Registered persons notified to implement electronic invoicing may seek extension under Rule 150Y of the S.R.O 1525 dated 10th November, 2023.
As per S.R.O 28 of 2024, the following registered persons are required to implement electronic invoicing: All importers and manufacturers of fast-moving consumer goods All wholesalers (including dealers), distributors of fast-moving consumer goods All wholesaler-cum-retailers engaged in bulk import and supply of fast-moving consumer goods on wholesale basis to the retailers, Anyone falling in the above category of FMCG supply chain operators shall issue electronic invoicing for non-FMCG supplies as well.
Yes, licensed integrators are subject to provisions of Sales Tax Act 1990 and Rules made there under. Any licensed integrator, who contravenes any provision of this Act shall be liable to penal action defined in the section 33 of the Act.
SCO and LI shall ensure that in all such eventualities, provisions of the Sales Tax Act 1990 are followed.
SCOs failing to comply with the Board’s timelines issued for integration are liable to penalties defined in the section 33 of the Act.
Disclaimer: This FAQs section is just an effort to have a ready reference and to facilitate all the Stakeholders of Digital Invoicing. The original Sales Tax Act 1990 and Sales Tax Rules 2006, shall always prevail in case of any contradiction/error herein. This information shall never be produced as a legal document before any Court of law / legal forum nor can be used for any statutory proceedings.
