On 10 November 2023, the Federal Board of Revenue (FBR) announced the amendments to the Sales Tax Rules covering e-invoicing regulations.
A tax-registered person will be called an integrated supplier for the purposes of e-invoicing implementation.
Following the amendments, an integrated supplier shall:
- Install an e-invoicing system provided by a licensed person who is appointed and authorized by the FBR;
- Make any sale or supply through this e-invoicing system;
- Issue a real-time ve…