Pakistan extends scope of electronic invoicing to corporate and noncorporate registered persons

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EY Global

Multidisciplinary professional services organization

30 Apr 2025
Subject Tax Alerts
Categories Corporate Tax
Jurisdictions Pakistan
  • On 22 April 2025, the Pakistan Federal Board of Revenue (FBR) expanded electronic invoicing requirements to include both corporate and noncorporate registered persons.
  • The new deadlines for integration with the FBR's computerized system have been extended to 1 June 2025 for corporate entities and to 1 July 2025 for noncorporate entities.
  • Affected entities must ensure their timely compliance with the new invoicing requirements.

The Pakistan Federal Board of Revenue (FBR), through notification No. 709(I)/2005 on 22 April 2025, outlined new electronic invoicing requirements for both corporate and noncorporate registered persons. Previously, electronic invoicing was required only for the fast-moving consumer goods (FMCG) sector.

Corporate and noncorporate entities were required to integrate their hardware and software with the FBR's computerized system through a Licensed Integrator by 1 May 2025 and 1 June 2025, respectively.

However, on 30 April 2025, the FBR extended these deadlines by one month for each category as follows:

  • Corporate registered persons: by 1 June 2025
  • Noncorporate registered persons: by 1 July 2025

EY Pakistan is a licensed Integrator for e-invoicing. Affected entities should contact a tax advisor for help with related queries.

For additional information concerning this Alert, please contact:

EY Ford Rhodes, Karachi

  • Haider Ali Patel 
  • Salman Haq
  • Muhammad Saleem 

EY Ford Rhodes, Lahore & Islamabad

  • Muhammad Awais 
  • Aamir Younas 

For a full listing of contacts and email addresses, please click on the Tax News Update: Global Edition (GTNU) version of this Alert.

Published by NTD’s Tax Technical Knowledge Services group; Carolyn Wright, legal editor

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