As previously reported by Pagero, the Federal Board of Revenue (FBR) of Pakistan introduced new e-invoicing requirements to modernize transaction controls.
On 10 January 2024, the FBR announced its notification defining the scope of mandatory e-invoicing implementation in Pakistan.
According to this notification, as of 1 February 2024, e-invoices must be submitted by the following tax-registered persons dealing with fast-moving consumer goods[1]:
- All importers and manufacturers of…