Pakistan taxpayers required to issue electronic invoices for fast-moving consumer goods must request extensions until government approves software providers

Having released two significant notifications at the end of 2023 requiring electronic sales tax invoices to be issued for fast-moving consumer goods, the Pakistan Federal Board of Revenue (FBR) released another notification on 10 January 2024, announcing that the implementation of e-invoicing would begin on 1 February 2024. (For more on the 2023 FBR notifications, see EY Global Tax Alert, Pakistan Federal Board of Revenue to require electronic invoices for some consumer goods, dated 4 January 2024.)

However, to date, the FBR has yet to approve any software providers for this purpose. As a result, businesses that are required to issue e-invoices must currently apply for extensions.

Note that this Tax Alert is general in nature and is not a substitute for detailed research or the exercise of professional judgment. Accordingly, no decision on any issue should be taken without seeking specific professional advice and further consideration.

Contact Information

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

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

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