FBR Sets Deadline for Electronic Integration

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

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

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

This initiative encompasses importers, manufacturers, and wholesalers/dealers/distributors involved with fast-moving consumer goods. They are required to synchronize their electronic invoicing systems with the FBR’s digital invoicing platform.

Additional Information

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

Effective February 1, 2024, importers and manufacturers of fast-moving consumer goods, along with wholesalers/dealers, distributors, and wholesaler-cum-retailers engaged in bulk import and wholesale supply of these goods to retailers, were already required to transmit sales tax invoices electronically.

Background

The FBR had previously announced that specific registered persons must transmit sales tax invoices electronically, as stipulated in rule 150Q of Notification No. 1525(1)/2023 under Chapter XIV of the Sales Tax Rules 2006. This includes all importers and manufacturers of fast-moving consumer goods, wholesalers (including dealers), distributors, and wholesaler-cum-retailers involved in the bulk import and supply of these goods on a wholesale basis to retailers.