Pakistan introduces new e-invoicing requirements to modernize transaction controls

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…