FBR Sets Deadline for Electronic Integration

The Federal Board of Revenue (FBR) has mandated that corporate entities and companies must integrate their hardware and software with the customs computerized system by May 1, 2025. This integration aims to facilitate the generation and transmission of electronic invoices.

In furtherance of this directive, the FBR has released S.R.O.709(I)/2025 on Wednesday.

For non-corporate registered individuals, the deadline for completing the integration process is set for June 1, 2025.

This initiative encompasses importers, manufacturers, and wholesalers/dealers/distributors dealing with fast-moving consumer goods, requiring them to align their electronic invoicing systems with the FBR’s digital invoicing framework.

E-Invoicing Integration Details

According to the notification issued on April 23, registered individuals are obligated to electronically integrate their hardware and software with the customs computerized system. This integration is to be facilitated through a licensed integrator or Pakistan Revenue Automation Limited (PRAL), ensuring the generation and transmission of electronic invoices from the specified dates.

Previous Mandates

As of February 1, 2024, a prior directive required all importers and manufacturers of fast-moving consumer goods, along with wholesalers/dealers and distributors of these goods, as well as wholesaler-cum-retailers involved in bulk import and wholesale supply to retailers, to transmit sales tax invoices electronically.

The FBR previously communicated that the following registered individuals must transmit sales tax invoices electronically, as per rule 150Q of Notification No. 1525(1)/2023 under Chapter XIV of the Sales Tax Rules 2006: all importers and manufacturers of fast-moving consumer goods; all wholesalers (including dealers) and distributors of fast-moving consumer goods; and all wholesaler-cum-retailers engaged in bulk import and supply of fast-moving consumer goods on a wholesale basis to retailers.